Employee To-Date Details

Use the To-Date form (accessed from the Action menu of the Payroll - Processing form) to enter the income tax year to-date figures for each employee.

If you are creating employee records part way through the income tax year, you must record each employees to-date values, perhaps using information from your previous payroll system. You can maintain up to seven changes of NI code. When entering a new employee during a tax year, you can record the history of NI code changes on the NI To-Date Details tab. As you complete a line, a new blank line is made available for another code change if required.

If you are creating employee records at the start of a new income tax year, you only need enter values for the last eight weeks or two months pay for each employee. This is required for statutory payments like Statutory Sick Pay, Statutory Maternity Pay, and Statutory Adoption Pay.

If a new employee starts part way through your income tax year, you enter the to-date values using the information on their P45.

In exceptional circumstances, you might need change the to-date values to correct errors made in respect of previous pay periods.

Apart from the gross pay and tax paid in previous employment, all to-date figures are maintained automatically by the application as you carry out each period's payroll calculations. If setting up your payroll part way through an income tax year, you need to enter the values that apply for the current income tax year to-date from your existing records. If you are setting up your payroll at the start of a new income tax year, leave the to-date boxes blank.

To-Date Details tab

Tip: See the HMRC web site for more details of the information that must be included on the various Real Time Information submissions.

Box	Description
Status	A setting that indicates whether the employee has been provided with a P45 form from their previous employment or HMRC need to be informed that the employee did not provide a P45. You can choose one of these settings: P45 Provided - Select this if the employee has provided you a P45 from their previous employer. If this is selected you must also choose an option in the Starter Declaration box. The Gross Pay and Tax Paid boxes for the previous employment in the current tax year are also enabled so that these details can be entered. No P45 Provided - Select this if the employee has not provided you a P45 from their previous employer. If this is selected you must also choose an option in the Starter Declaration box. The Gross Pay and Tax Paid boxes for the previous employment in the current tax year are disabled because these details have not been provided by the employee. Prev. Pay & Tax Amended - Select this if the employee has not provided you a P45 from their previous employer. If this is selected the Starter Declaration box is disabled but the existing selection is retained as a record of the setting when the employee started. The Gross Pay and Tax Paid boxes for the previous employment in the current tax year are also enabled so that these details can be entered. Expat - Select this if the employee works for an overseas employer and has been seconded to work in the United Kingdom. The Gross Pay and Tax Paid boxes for the previous employment in the current tax year are disabled because these details are not relevant for the employee. If this is selected you must also choose one of these options in the Starter Declaration box to record the employee's residency intentions: Intend to live in the UK for 183 days or more Intend to live in the UK less than 183 days Will be living abroad. Pension Recipient - Select this if the employee has not provided you a P45 from their previous employer. If this is selected the Recently Bereaved and Annual Pension boxes are enabled so these details can be recorded if relevant. The Gross Pay and Tax Paid boxes for the previous employment in the current tax year are also enabled so that these details can be entered.
EEA	An indicator for citizens of the European Economic Area (EEA). The box is only enabled if the Status box is set to Expat. If an employee is sent to work by their employer in a country in the EEA, and they have a valid form E101 issued by that country, then they are exempt from paying NICs in the UK.
EPM6	Select to indicate that the employer operates an Employment Procedures Manual appendix 6 (EPM6) modified PAYE scheme. These are modified PAYE schemes that employers of expatriate employees can apply to HMRC to operate. This box is relevant only if the Status box is set to 'Expat'.
Starter Declaration	Indicates the employee's employment circumstance since the previous 6 April. This box is enabled if the Status box is set to 'P45 Provided', 'No P45 Provided' or 'Expat'. Set this to one of the following: 'A' if this is the employee's first job since the previous 6 April 'B' if this is the employee's only job 'C' if the employee has another job, or receives a state or occupational pension. For expatriate employees: 'Intend to live in the UK for 183 days or more' 'Intend to live in the UK less than 183 days' 'Will be living abroad'. You must select 'A', 'B', or 'C' for each employee, regardless of whether or not they received a P45.
Starter details already sent to HMRC	An indicator that an employee's starter declaration has already been included in a previous Full Payment Submission. New Employees If a new employee being created in Opera is a new starter in your business in the current pay period (rather than an existing employee who is being added in Opera) then this option must not be selected so that their starter declaration details are included in their first FPS. Existing Employees If you are creating a new employee record in Opera for someone who is not a new starter, that is they are an existing employee of yours (perhaps you used a different payroll product previously) then this option must be selected to prevent the employee's starter declaration from being included in their FPS created in Opera. You should also set the Starter Details option to 'Prev. Pay & Tax Amended'. This option is selected automatically for a new starter when the Payroll - Utilities - Update command is run at the end of the pay period in which the first Full Payment Submission (FPS) is submitted.
Recently Bereaved	An indicator that the person is being paid because they are a recently bereaved spouse or civil partner.
Annual Pension	If you start making occupational pension (including annuity) payments to an individual and your pension scheme is registered with HMRC then the first time you pay them you must state the full annual amount of the pension. Do not pro-rata it from the start date.
Pay & Tax from Previous Employment that applies to the Current Tax Year
Gross Pay	The gross pay from the employee's previous employment in the current Income Tax year. This field updated from the Gross Pay as Shown field if the employee left their previous employer in the current Income tax year. It is disabled unless you selected 'Previous Pay Amended' in the P45 Status field.
Tax Paid	The tax paid from the employee's previous employment in the current Income Tax year. The field is disabled if the leave date falls in an earlier Income Tax year. Important: It is the new employers responsibility to confirm the figure in the Total tax to date box on the employee's P45 is correct. They must then update the Tax Paid field with the correct figure, which may be the same figure in the Total tax to date box if it is correct, or another figure if it is wrong. To check whether the Income Tax figure is correct, use the PAYE Tax Calculator in the Employer's section of the HMRC web site.
To-Date Totals If you are setting up your payroll at the start of a new income tax year, leave these boxes blank. They will be updated automatically for each pay period.
Taxable Pay/Tax Paid	The total value of taxable pay and tax paid in this tax year. For new employees, this information is provided on the P45. If you are setting up your payroll part way through the income tax year and the employee joined your company in a previous pay period, then the values you enter in the Total Taxable Pay and Total Tax Paid boxes should be the sum of the values taken from the P45 plus the taxable pay and tax paid in the employment with you. That is, the values should represent the employees total taxable earnings and tax paid for the current year, irrespective of employer.
Gross Pay	The gross earnings to-date regardless of whether it is subject to national insurance.
Pensionable Pay	The value of pensionable pay and pension paid in the income tax year to-date. These values must apply to the income tax year to-date, not the pension year to-date, which may be different. If they are different, the pension year to-date values are accumulated on the employees pay record and can be cleared at the end of the pension year using the Zeroise Balances command on the EOY/Special Reports menu. The values entered here relate to occupational pension schemes.
Student Loan	The total value of any student loan deductions taken for the income tax year to-date.
Postgraduate Loan	The total value of any Postgraduate Loan deductions taken for the income tax year to-date.
Total Absent Days	The number of days absence recorded for the employee in the current income tax year to-date.
Holiday Days Taken	The number of days holiday recorded for the employee. If the employee took holiday in the current pay period - and the days were entered on the Payroll - Processing - Holiday form, those days are added here when the Payroll - Utilities - Update command is run at the end of the pay period. You can also enter the number of days manually. Important: You must clear this box at the end of your company's working year. Opera does not clear it when the Payroll - EOY/Special Reports - End of Year Cleardown command because your company's working year may not be the same as the tax year.
Net Pay Arrangement Pension (tax relief through the payroll)	Pension contributions that are calculated and deducted from gross pay (before tax), meaning tax relief is given on the deduction through the payroll. For example, if the contribution is £100, the entire £100 will be deducted from the employee's gross pay and paid into the pension scheme. As the contribution is taken from pay before tax is calculated the employee is effectively given full tax relief. The Deduct Before Tax option on the Payroll - Maintenance - Deduction Profile must be selected for the deduction to be calculated as a 'net pay arrangement pension deduction'.
Not Net Pay Arrangement Pension (tax relief at source via the pension provider)	Pension contributions that are calculated and deducted from net pay (after tax), meaning tax relief is not given on the deduction through the payroll. Tax relief can then be claimed on the employee's behalf by the pension provider 'at source'. The Deduct Before Tax option on the Payroll - Maintenance - Deduction Profile must not be selected for the deduction to be calculated as a relief at source deductions.
Charity Contributions	The total value of charity contributions deducted from the employees pay for the income tax year to-date in respect of donations to officially approved charities.
Statutory payments	Values for statutory payments paid: Statutory Sick Pay Statutory Maternity Pay Statutory Paternity Pay (Birth and Adoption) Statutory Adoption Pay Shared Parental Pay (Birth and Adoption) Statutory Parental Bereavement Pay
Rounding B/Fwd	For cash-paid employees only, the balance owed by the employee as a result of any rounding on the pay for coinage purposes. The application ensures that the final rounding balance is deducted from an employee who is leaving in the current period, when you use the Calculation command.

Box

Description

Status

A setting that indicates whether the employee has been provided with a P45 form from their previous employment or HMRC need to be informed that the employee did not provide a P45.

You can choose one of these settings:

P45 Provided - Select this if the employee has provided you a P45 from their previous employer. If this is selected you must also choose an option in the Starter Declaration box. The Gross Pay and Tax Paid boxes for the previous employment in the current tax year are also enabled so that these details can be entered.
No P45 Provided - Select this if the employee has not provided you a P45 from their previous employer. If this is selected you must also choose an option in the Starter Declaration box. The Gross Pay and Tax Paid boxes for the previous employment in the current tax year are disabled because these details have not been provided by the employee.
Prev. Pay & Tax Amended - Select this if the employee has not provided you a P45 from their previous employer. If this is selected the Starter Declaration box is disabled but the existing selection is retained as a record of the setting when the employee started. The Gross Pay and Tax Paid boxes for the previous employment in the current tax year are also enabled so that these details can be entered.
Expat - Select this if the employee works for an overseas employer and has been seconded to work in the United Kingdom. The Gross Pay and Tax Paid boxes for the previous employment in the current tax year are disabled because these details are not relevant for the employee.

If this is selected you must also choose one of these options in the Starter Declaration box to record the employee's residency intentions:
- Intend to live in the UK for 183 days or more
- Intend to live in the UK less than 183 days
- Will be living abroad.
Pension Recipient - Select this if the employee has not provided you a P45 from their previous employer. If this is selected the Recently Bereaved and Annual Pension boxes are enabled so these details can be recorded if relevant. The Gross Pay and Tax Paid boxes for the previous employment in the current tax year are also enabled so that these details can be entered.

EEA

An indicator for citizens of the European Economic Area (EEA). The box is only enabled if the Status box is set to Expat. If an employee is sent to work by their employer in a country in the EEA, and they have a valid form E101 issued by that country, then they are exempt from paying NICs in the UK.

EPM6

Select to indicate that the employer operates an Employment Procedures Manual appendix 6 (EPM6) modified PAYE scheme. These are modified PAYE schemes that employers of expatriate employees can apply to HMRC to operate.

This box is relevant only if the Status box is set to 'Expat'.

Starter Declaration

Indicates the employee's employment circumstance since the previous 6 April. This box is enabled if the Status box is set to 'P45 Provided', 'No P45 Provided' or 'Expat'.

Set this to one of the following:

'A' if this is the employee's first job since the previous 6 April
'B' if this is the employee's only job
'C' if the employee has another job, or receives a state or occupational pension.

For expatriate employees:

'Intend to live in the UK for 183 days or more'
'Intend to live in the UK less than 183 days'
'Will be living abroad'.

You must select 'A', 'B', or 'C' for each employee, regardless of whether or not they received a P45.

Starter details already sent to HMRC

An indicator that an employee's starter declaration has already been included in a previous Full Payment Submission.

New Employees

If a new employee being created in Opera is a new starter in your business in the current pay period (rather than an existing employee who is being added in Opera) then this option must not be selected so that their starter declaration details are included in their first FPS.

Existing Employees

If you are creating a new employee record in Opera for someone who is not a new starter, that is they are an existing employee of yours (perhaps you used a different payroll product previously) then this option must be selected to prevent the employee's starter declaration from being included in their FPS created in Opera. You should also set the Starter Details option to 'Prev. Pay & Tax Amended'.

This option is selected automatically for a new starter when the Payroll - Utilities - Update command is run at the end of the pay period in which the first Full Payment Submission (FPS) is submitted.

Recently Bereaved

An indicator that the person is being paid because they are a recently bereaved spouse or civil partner.

Annual Pension

If you start making occupational pension (including annuity) payments to an individual and your pension scheme is registered with HMRC then the first time you pay them you must state the full annual amount of the pension. Do not pro-rata it from the start date.

Pay & Tax from Previous Employment that applies to the Current Tax Year

Gross Pay

The gross pay from the employee's previous employment in the current Income Tax year. This field updated from the Gross Pay as Shown field if the employee left their previous employer in the current Income tax year. It is disabled unless you selected 'Previous Pay Amended' in the P45 Status field.

Tax Paid

The tax paid from the employee's previous employment in the current Income Tax year. The field is disabled if the leave date falls in an earlier Income Tax year.

Important: It is the new employers responsibility to confirm the figure in the Total tax to date box on the employee's P45 is correct. They must then update the Tax Paid field with the correct figure, which may be the same figure in the Total tax to date box if it is correct, or another figure if it is wrong.

To check whether the Income Tax figure is correct, use the PAYE Tax Calculator in the Employer's section of the HMRC web site.

To-Date Totals

If you are setting up your payroll at the start of a new income tax year, leave these boxes blank. They will be updated automatically for each pay period.

Taxable Pay/Tax Paid

The total value of taxable pay and tax paid in this tax year. For new employees, this information is provided on the P45. If you are setting up your payroll part way through the income tax year and the employee joined your company in a previous pay period, then the values you enter in the Total Taxable Pay and Total Tax Paid boxes should be the sum of the values taken from the P45 plus the taxable pay and tax paid in the employment with you. That is, the values should represent the employees total taxable earnings and tax paid for the current year, irrespective of employer.

Gross Pay

The gross earnings to-date regardless of whether it is subject to national insurance.

Pensionable Pay

The value of pensionable pay and pension paid in the income tax year to-date. These values must apply to the income tax year to-date, not the pension year to-date, which may be different. If they are different, the pension year to-date values are accumulated on the employees pay record and can be cleared at the end of the pension year using the Zeroise Balances command on the EOY/Special Reports menu. The values entered here relate to occupational pension schemes.

Student Loan

The total value of any student loan deductions taken for the income tax year to-date.

Postgraduate Loan

The total value of any Postgraduate Loan deductions taken for the income tax year to-date.

Total Absent Days

The number of days absence recorded for the employee in the current income tax year to-date.

Holiday Days Taken

The number of days holiday recorded for the employee.

If the employee took holiday in the current pay period - and the days were entered on the Payroll - Processing - Holiday form, those days are added here when the Payroll - Utilities - Update command is run at the end of the pay period. You can also enter the number of days manually.

Important: You must clear this box at the end of your company's working year. Opera does not clear it when the Payroll - EOY/Special Reports - End of Year Cleardown command because your company's working year may not be the same as the tax year.

Net Pay Arrangement Pension (tax relief through the payroll)

Pension contributions that are calculated and deducted from gross pay (before tax), meaning tax relief is given on the deduction through the payroll.

For example, if the contribution is £100, the entire £100 will be deducted from the employee's gross pay and paid into the pension scheme. As the contribution is taken from pay before tax is calculated the employee is effectively given full tax relief.

The Deduct Before Tax option on the Payroll - Maintenance - Deduction Profile must be selected for the deduction to be calculated as a 'net pay arrangement pension deduction'.

Not Net Pay Arrangement Pension (tax relief at source via the pension provider)

Pension contributions that are calculated and deducted from net pay (after tax), meaning tax relief is not given on the deduction through the payroll. Tax relief can then be claimed on the employee's behalf by the pension provider 'at source'.

The Deduct Before Tax option on the Payroll - Maintenance - Deduction Profile must not be selected for the deduction to be calculated as a relief at source deductions.

Charity Contributions

The total value of charity contributions deducted from the employees pay for the income tax year to-date in respect of donations to officially approved charities.

Statutory payments

Values for statutory payments paid:

Statutory Sick Pay
Statutory Maternity Pay
Statutory Paternity Pay (Birth and Adoption)
Statutory Adoption Pay
Shared Parental Pay (Birth and Adoption)
Statutory Parental Bereavement Pay

Rounding B/Fwd

For cash-paid employees only, the balance owed by the employee as a result of any rounding on the pay for coinage purposes. The application ensures that the final rounding balance is deducted from an employee who is leaving in the current period, when you use the Calculation command.

NI To-Date Details tab

Box

Description

Rate

A letter that indicates the national insurance rate applicable to the employee. The command allows for the entry of values by NI letter. Use the first row for the entry of values for the first NI rate, and the second and subsequent rows for further changes. The last rate is always regarded as the current one.

Contributions To-Date

The value of the employer's and employee's national insurance contributions for the income tax year to-date.

Because NIC rebates are deducted from NICs automatically, it is possible to have a negative value for an employers NIC, if the rebate exceeds the subtotal. This means you can enter a negative value, if applicable.

Earnings To-Date

The employee's earnings to-date are categorised according to the relevant NI thresholds for the tax year. All earnings - even those whose total earnings are below the Lower Earnings Limit - are recorded and displayed in the Total boxes. Each period's earnings are included in the Full Payment Submission.

Period

The period in which the NI code became active.

Director

An option that indicates whether the employee was a director during the period(s) associated with the NI code.

Class 1A NICs on Termination/ Testimonial Awards

The value of Employer Class 1A National Insurance contributions paid on termination awards or sporting testimonials above the relevant threshold.

Details ...

SSP Details tab

Box	Description
These boxes are used to record SSP details if the Use Full SSP Processing option is selected on the Payroll - Utilities - Set Options form.
SSP Full Details	You can enter additional SSP to-date values for the following: the start date of the period of incapacity for work (PIW) the end date of the PIW an option to indicate whether SSP is payable within the above-stated PIW the number of waiting days applicable the number of weeks for which SSP has been paid the start date of a linking letter (Social Security benefit claim).
SSP Days	The application uses this field to record the number of days for which SSP was paid to the employee during the current PIW (Period of Incapacity for Work). This is added to when an employee is paid SSP that is linked to a previous PIW. When a new PIW is started, the to-date value is cleared down. This figure is not cleared down at the tax year end. If you are setting up your payroll at the start of a new income tax year, enter the number of days for which the employee has been paid SSP in their current PIW.
SSP Periods	The application uses this field to record the employee's pay in each of the last eight payroll periods. Entitlement to SSP is based upon the average of an employee's pay during the previous eight weeks for weekly-paid employees or two months for monthly-paid employees. When Full SSP Processing is not in use you should enter the details of the previous periods' pay. When Full SSP Processing is in use, these fields are redundant. The information required to establish average pay for SSP is built up by running the payroll for the required eight weeks or two months. If SSP is required to be paid prior to this, there is an override average pay facility when entering a new SSP PIW.

Box

Description

These boxes are used to record SSP details if the Use Full SSP Processing option is selected on the Payroll - Utilities - Set Options form.

SSP Full Details

You can enter additional SSP to-date values for the following:

the start date of the period of incapacity for work (PIW)
the end date of the PIW
an option to indicate whether SSP is payable within the above-stated PIW
the number of waiting days applicable
the number of weeks for which SSP has been paid
the start date of a linking letter (Social Security benefit claim).

SSP Days

The application uses this field to record the number of days for which SSP was paid to the employee during the current PIW (Period of Incapacity for Work).

This is added to when an employee is paid SSP that is linked to a previous PIW. When a new PIW is started, the to-date value is cleared down. This figure is not cleared down at the tax year end. If you are setting up your payroll at the start of a new income tax year, enter the number of days for which the employee has been paid SSP in their current PIW.

SSP Periods

The application uses this field to record the employee's pay in each of the last eight payroll periods.

Entitlement to SSP is based upon the average of an employee's pay during the previous eight weeks for weekly-paid employees or two months for monthly-paid employees.

When Full SSP Processing is not in use you should enter the details of the previous periods' pay. When Full SSP Processing is in use, these fields are redundant. The information required to establish average pay for SSP is built up by running the payroll for the required eight weeks or two months. If SSP is required to be paid prior to this, there is an override average pay facility when entering a new SSP PIW.