If you employ your own staff you need to pay them in line with their contract of employment and the law. This means ensuring that the right amount of tax and national insurance is deducted, paying the correct amount to HM Revenue and Customs (HMRC) and giving them a pay slip to show how the amount you are paying them is broken down.

This can be a daunting process but don't worry, we can support you in a number of ways:

  • We can provide a payroll service for you, paid for by part of your direct payment, if agreed by your funding authority. We can also direct you to other payroll services.
  • If your funding authority has a contract with us, we may be able to provide a payroll service for you free of charge. Your advisor will be able to tell you if this applies.

How our payroll service works?

First, you will need to complete the set up process, which your advisor can help you with. The set up covers:

  • Employer Set Up
  • Employee Payroll Set Up
  • HMRC form 64-8
  • HMRC form FB1 2
  • Direct Debit form as applicable

On an ongoing basis you will need to advise Enham Trust's payroll of:

  • Hours worked by your employees
  • Holidays
  • Sickness
  • Maternity/Paternity leave
  • New Starters
  • Leavers

Our payroll will:

  • Calculate the wages
  • Calculate the Tax and National Insurance to be paid to HMRC
  • Email you pay slips
  • Email Month End Summary (breakdown of pay, tax and national insurance)

You will then need to:

  • Pay your employee (carer)
  • Pay HMRC (This must be done within the time limits, as there are penalties if tax and national insurance are not paid on time).
  • Give a pay slip to your employee(s)
  • Keep a copy of pay slips for your records
  • Keep record of payments to HMRC

NOTE - If you use the Enham Trust managed account service (see separate factsheet) we will  make the payments to your employee and HMRC from your managed account.

How do I pay HMC?

There are three ways you can pay HMRC:

  • Direct Debit
  • Online or telephone banking (including Faster Payments, Bacs and
  • Debit/Corporate Credit card online or by telephone.

If no HMRC payment is due in a particular month Enham Trust will notify HMRC on your behalf.

If you don't receive a direct payment

If you pay for your own care, and do not recieve a direct payment, we can still pay your employee and HMRC or agency though our managed account service (see separate