Payroll Services – FAQs Q1. What is included in a typical payroll service from Atlas Tax Advisors? Our payroll service covers everything an employer needs: processing weekly, fortnightly, four-weekly, or monthly payroll, calculating Income Tax and National Insurance, generating digital payslips, filing Real Time Information (RTI) submissions to HMRC, managing auto-enrolment pension contributions, processing starters and leavers, producing P45s and P60s, year-end reporting, P11D benefits, and statutory payments such as SSP, SMP, and SPP. CIS payroll is also handled where construction subcontractors are involved. Q2. What are the current Income Tax and National Insurance thresholds for payroll? In 2025/26, the personal allowance is £12,570, the higher-rate threshold is £50,270, and the additional-rate threshold is £125,140. Employee National Insurance is 8% on earnings between £12,570 and £50,270 and 2% above. Employer NICs are 15% on earnings above the £96 weekly secondary threshold (£5,000 annually), following the rate increase from April 2025. The Employment Allowance for eligible employers is now £10,500. We apply every threshold accurately, every pay run. Q3. When are PAYE payments due to HMRC? Most employers pay PAYE to HMRC monthly by the 22nd of the following tax month if paying electronically, or by the 19th if paying by post. Smaller employers expecting average monthly PAYE under £1,500 can pay quarterly by arrangement. Late payment triggers interest and potential surcharges. Atlas Tax Advisors calculates PAYE liabilities accurately each month and sends a clear payment summary, so directors know exactly what to pay and by when, without risk of late penalties. Q4. What is auto-enrolment and which employers must comply? Auto-enrolment is the legal requirement to enrol eligible workers into a workplace pension scheme and contribute at least the statutory minimum. It applies to almost every UK employer with at least one eligible jobholder (currently aged 22 to State Pension age, earning over £10,000 a year). Minimum total contributions are 8% of qualifying earnings, of which at least 3% must come from the employer. We handle assessment, enrolment, contributions, and the triennial re-enrolment process for every payroll client. Q5. How much does a payroll service cost in Milton Keynes? Most payroll providers charge per payslip, with fees scaling with employee numbers and pay frequency. Atlas Tax Advisors offers transparent fixed monthly pricing based on the number of employees and frequency of pay runs, with no extra charges for routine queries, RTI submissions, P60s, or auto-enrolment management. We provide a clear written quote upfront and most small employers find our service is cheaper than running payroll in-house once internal time and software costs are included. Q6. Can you handle payroll for directors only (a one-person limited company)? Yes, this is one of our most common payroll arrangements. We set up a tax-efficient director's salary that uses the personal allowance and Employment Allowance optimally, file monthly RTI with HMRC, generate digital payslips, and produce a year-end P60. Most one-director payroll runs cost a modest fixed monthly fee and pair seamlessly with our limited company accounts and corporation tax service, giving owner-managers peace of mind that everything is compliant and optimised. Q7. What happens if I miss a payroll RTI deadline? HMRC issues penalties for late or missed Full Payment Submissions (FPS) and Employer Payment Summaries (EPS). The first late submission in a tax year is usually treated as a freebie, but subsequent late filings attract penalties of £100 to £400 per month depending on payroll size, plus possible 5% surcharges on unpaid PAYE. Repeated lateness invites HMRC scrutiny. Atlas Tax Advisors maintains a strict internal calendar so RTI submissions never slip beyond the deadline. Q8. How do I handle payroll for a new starter? Before their first payday, a new employee should provide a P45 from their previous employer or complete a Starter Checklist if no P45 is available. You then add them to the payroll system with the correct tax code, NI category, and pension assessment outcome, and include them in the next FPS submission to HMRC. Right-to-work checks are also legally required. We handle the whole onboarding process for payroll clients, removing the compliance burden from your shoulders. Q9. Do I need to send P11Ds for staff benefits? P11D forms report taxable benefits in kind provided to employees and directors, such as company cars, private medical insurance, or interest-free loans above £10,000. They must be filed by 6 July following the tax year, and Class 1A NIC paid by 22 July (electronically). From April 2026, certain benefits are moving to mandatory payrolling. Atlas Tax Advisors handles P11D preparation and the upcoming transition to payrolled benefits as part of our wider payroll and tax service. Q10. Can you help me move payroll from another provider? Yes, switching is genuinely straightforward and we have done it for many Milton Keynes employers. We collect your existing employee data, year-to-date figures, pension scheme details, and HMRC references, set everything up on our system, run a parallel test if needed, and take over your next pay run cleanly. Most transitions complete within two weeks, with no disruption to staff and no missed RTI submissions. We will guide you through every step with friendly support.