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The following proxy can be used to generate a list of all glossary entries in your project. Optional Tasks: You can select whether alphabetized headings should be automatically included at the top of each glossary section in the output. You can also select a style to affect the look of the entire glossary. To do either of these, right-click on the proxy below and select Edit Glossary Proxy. Then choose the appropriate option and/or style. If you need help, press F1 when the dialog is open. When you are ready, you can delete this paragraph or replace it with your own text. Note: If you cannot see the proxy below, make sure your markers are turned on. To do this, in the local toolbar click the down arrow next to the Show Tags button and select Show Markers.
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The time an employee can take off work when they adopt a child.
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A legal order that requires an employer to deduct money from an employee's to pay a debt that they owe.
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If you pay your employees only once a year, and all in the same tax month, you can register with HMRC as an 'annual scheme'. This means you send reports and make payments to HMRC annually. You do not need to send an Employer Payment Summary (EPS) for the months when you do not pay your employees.
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If you pay your employees only once a year, and all in the same tax month, you can register with HMRC as an 'annual scheme'. This means you send reports and make payments to HMRC annually. You do not need to send an Employer Payment Summary (EPS) for the months when you do not pay your employees.
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The Apprenticeship Levy is a UK tax on employers which is used to fund apprenticeship training. It is payable by all employers with an annual pay bill of more than £3 million, at a rate of 0.5% of their total pay bill. It is collected through PAYE alongside other employment taxes.
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The Apprenticeship Levy is a UK tax on employers which is used to fund apprenticeship training. It is payable by all employers with an annual pay bill of more than £3 million, at a rate of 0.5% of their total pay bill. It is collected through PAYE alongside other employment taxes.
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A person who is employed to learn a skilled trade, and who will typically work alongside experienced professionals in their chosen field.
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Employers of certain apprentices who are under 25 pay zero rate up to this point
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The Apprenticeship Levy is a UK tax on employers which is used to fund apprenticeship training. It is payable by all employers with an annual pay bill of more than £3 million, at a rate of 0.5% of their total pay bill. It is collected through PAYE alongside other employment taxes.
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ASPP or Additional Statutory Paternity Pay (this is now unused after being removed by HMRC in 2015)
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Assumed Pensionable Pay is a notional pensionable pay figure that is used to ensure that your pension is not affected if your pensionable pay reduces when you are away from work. It protects you if you are absent because of sickness, injury, or relevant child-related leave etc. Use of assumed pensionable pay would need to be indicated by the relevant pension provider, as it is not always used.
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A legal order that requires an employer to deduct money from an employee's to pay a debt that they owe.
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Employers of certain apprentices who are under 25 pay zero rate up to this point
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It’s a legal requirement for employers to automatically enrol workers into a workplace pension scheme if they meet the qualifying criteria and allow employees to opt in or join if they are aged between 16 and state pension age.
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If an Employee's work has no fixed or regular hours, their holiday pay will be based on the average pay they received over the previous 52 weeks (or a average based on the available number of weeks if less than the full 52.
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If an Employee's work has no fixed or regular hours, their holiday pay will be based on the average pay they received over the previous 52 weeks (or a average based on the available number of weeks if less than the full 52.
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Stands for Bankers' Automated Clearing Services. It's an electronic system for transferring money directly between bank accounts in the UK, often used for payroll.
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The standard amount paid to an employee which excludes additional payments like bonuses, overtime, and allowances.
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A benefit-in-kind (BIK) is any non-cash benefit of monetary value that you provide for your employee. These benefits can also be referred to as notional pay, fringe benefits or perks. The benefits have monetary value, so they must be treated as taxable income.
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A benefit-in-kind (BIK) is any non-cash benefit of monetary value that you provide for your employee. These benefits can also be referred to as notional pay, fringe benefits or perks. The benefits have monetary value, so they must be treated as taxable income.
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An ongoing scheme for assessing and collecting child maintenance payments from parents who have separated.
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A scheme for assessing and collecting child maintenance payments from parents who have separated.
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Construction Industry Scheme - An alternative to PAYE payroll for the construction indusry. Using the Construction Industry Scheme, contractors deduct money from a subcontractor’s payments and pass it to HMRC. The deductions count as advance payments towards the subcontractor’s tax and National Insurance.
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CIS subcontractors can claim back some of the tax they have paid on their earnings, known as 'CIS Deductions Suffered'.
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A self-employed person or company who construction services to a contractor.
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CIS stands for Construction Industry Scheme, and CIS300 is the monthly return that construction businesses must file with HMRC to report their payments to subcontractors. CIS Verification is the process of verifying a subcontractor's status with HMRC.
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CIS stands for Construction Industry Scheme, and CIS300 is the monthly return that construction businesses must file with HMRC to report their payments to subcontractors. CIS Verification is the process of verifying a subcontractor's status with HMRC.
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Employees under State Pension age earning more than the threshold a week from one job - they’re automatically deducted by the employer.
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Employers pay these directly on their employee’s expenses or benefits.
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Employers pay these directly on their employee’s expenses or benefits.
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National Insurance paid usually by self-employed people. This type of NI contribution is not processed through PAYE.
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Voluntary National Insurance contributions - you can pay them to fill or avoid gaps in your National Insurance record. This type of NI contribution is not processed through PAYE.
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National Insurance paid usually by self-employed people. This type of NI contribution is not processed through PAYE.
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Corporation Tax Online, an online service provided by HM Revenue & Customs (HMRC), which allows companies to manage and pay their Corporation Tax.
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The normal tax basis, a cumulative code works out the tax due on the total taxable pay in the current tax year every time an employee gets paid.
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You must make all outstanding payments when an employee dies. - put the date the employee died into the ‘Date of leaving’ field. - final payments are subject to tax, so use the employee's existing tax code. - final payments are not subject to national insurance, so use NI letter X (unless your payroll software automatically takes zero rate employee's national insurance in the circumstances). - do not produce a p45. Payments to a person who has died are usually made to the personal representative or executor of that person’s estate.
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You must make all outstanding payments when an employee dies. - put the date the employee died into the ‘Date of leaving’ field. - final payments are subject to tax, so use the employee's existing tax code. - final payments are not subject to national insurance, so use NI letter X (unless your payroll software automatically takes zero rate employee's national insurance in the circumstances). - do not produce a p45. Payments to a person who has died are usually made to the personal representative or executor of that person’s estate.
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You must make all outstanding payments when an employee dies. - put the date the employee died into the ‘Date of leaving’ field. - final payments are subject to tax, so use the employee's existing tax code. - final payments are not subject to national insurance, so use NI letter X (unless your payroll software automatically takes zero rate employee's national insurance in the circumstances). - do not produce a p45. Payments to a person who has died are usually made to the personal representative or executor of that person’s estate.
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Special National Insurance contributions calculated on an annual basis for company directors in the UK.
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A notification to HMRC informing them that one or more figures you sent them on your RTI reports for a previous tax year was wrong
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Employer's Contracting-Out Number (ECON) and Scheme Contracted-out Number. (SCON) is 9 character reference number used if you have an occupational pension scheme and contracted out of part of the state pension. Employees who contracted out used to pay a reduced rate of National Insurance. A contracted-out certificate is required by the employer.
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A citizen of a European Economic Area (EEA) country. The United Kingdom left the EEA when it left the EU on 31 January 2020
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Employer Payment Summary is an RTI online submission sent monthly if, you are reclaiming statutory payments, claiming Employment Allowance (EA is only reported once per tax year), reporting Construction Industry Scheme (CIS) deductions or reporting how much Apprenticeship Levy is due. The EPS is also used to report if no employees will be paid for a whole tax month or longer.
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A scheme where a business can claim a reduction in the amount of employer's National Insurance contributions (NICs) they have to pay.
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A modified version of the EPM6 Scheme, used for payroll schemes that do not meet the criteria for the standard EPM6 Scheme.
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Employer Payment 6 Scheme, a payroll scheme for employers who pay their employees regular amounts through their PAYE.
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Employer Payment Summary is an RTI online submission sent monthly if, you are reclaiming statutory payments, claiming Employment Allowance (EA is only reported once per tax year), reporting Construction Industry Scheme (CIS) deductions or reporting how much Apprenticeship Levy is due. The EPS is also used to report if no employees will be paid for a whole tax month or longer.
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Expenses and Benefits. EXB refers to any benefits or expenses that an employee receives from their employer that are not included in their regular salary.
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A notification to HMRC informing them that one or more figures you sent them on your RTI reports for a previous tax year was wrong
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UK residents are usually able to claim a credit for foreign taxes suffered on overseas income or gains that are taxable in the United Kingdom.
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Full Payment Submission is an RTI online submission to be sent on or before each payday. This informs HMRC about the payments and deductions for each employee.
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A designated area in the UK where businesses can benefit from certain tax incentives and customs rules.
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Employers of qualifying employees working in a freeport site pay zero rate National insurance up to this point
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Full Payment Submission is an RTI online submission to be sent on or before each payday. This informs HMRC about the payments and deductions for each employee.
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A temporary leave of absence from work due to economic or other specific circumstances, as seen with the UK government's Coronavirus Job Retention Scheme. The Coronavirus Job Retention Scheme ended on 30 September 2021.
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Employers of qualifying employees working in a freeport site pay zero rate National insurance up to this point
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The General Data Protection Regulation (GDPR) is a data protection law which focuses on personal data.
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An online service provided by the Government to allow registered users to access a range of government services online.
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The total amount earned by employee before taxes and other deductions are taken.
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His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.
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Bank or public holidays do not have to be given as paid leave. An employer can choose to include bank holidays as part of a worker’s statutory annual leave.
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Off payroll working rules apply if the worker who provides services to a client through their own intermediary would have been an employee if they were providing their services directly to that client. The rules are sometimes known as ‘IR35’.
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An RTI employer can set the Irregular payment pattern indicator on an employee’s FPS to indicate that payments will be made to the individual on an ‘irregular’ or infrequent basis. The setting of this indicator will stop the automatic cessation of the individual’s employment record should the employer stop sending FPS for a period of time.
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An RTI employer can set the Irregular payment pattern indicator on an employee’s FPS to indicate that payments will be made to the individual on an ‘irregular’ or infrequent basis. The setting of this indicator will stop the automatic cessation of the individual’s employment record should the employer stop sending FPS for a period of time.
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An employee who has previously served in the UK Armed Forces.
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The letter K is used in an employee's tax code when deductions due for company benefits, state pension or tax owed from previous years are greater than their Personal Allowance. The employee will be taxed on all pay, plus an additional amount (but not more than 50% in one pay period. any tax unable to be taken due to the 50% rule will carry over).
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The letter K is used in an employee's tax code when deductions due for company benefits, state pension or tax owed from previous years are greater than their Personal Allowance. The employee will be taxed on all pay, plus an additional amount (but not more than 50% in one pay period. any tax unable to be taken due to the 50% rule will carry over).
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Lower Earnings Limit (LEL) This is the minimum a person must earn in order to qualify for any state benefits or statutory payments. If an employee's earnings reach or exceed this level, but do not exceed the Primary Threshold, they will not pay NICs but will be treated as having paid NICs when claiming state benefits.
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Lower Earnings Limit (LEL) This is the minimum a person must earn in order to qualify for any state benefits or statutory payments. If an employee's earnings reach or exceed this level, but do not exceed the Primary Threshold, they will not pay NICs but will be treated as having paid NICs when claiming state benefits.
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A 4-weekly payroll cycle.
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The MAT B1 is a Medical Reference for SMP and is designed for the purpose of enabling a pregnant woman to claim SMP. It also confirms the actual date of birth for use when setting up SMP.
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The MAT B1 is a Medical Reference for SMP and is designed for the purpose of enabling a pregnant woman to claim SMP. It also confirms the actual date of birth for use when setting up SMP.
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The minimum wage in the UK varies depending on the age of the employee.
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The week 1 / month 1 basis, usually used as an emergency tax code for new starters, gives a proportion of any allowances and rates of tax for each pay period. However, it differs from the cumulative basis in that it ignores previous pay and tax. In effect, all payments are taxed as though it was week 1 or month 1 of the tax year. The aim being to prevent the employer making heavy deductions or giving any refund.
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Month end summary report, highlights the amount to be paid to the HMRC for that tax month.
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My definition
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A system of contributions paid by workers and employers in the UK, which funds various state benefits, such as the State Pension and Jobseeker's Allowance.
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National Insurance number Verification Request is an RTI online submission requesting HMRC provide or verify an employees National Insurance number.
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Employees only get Tax Relief. The deduction is made after the NI is caculated but before tax is caculated.
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The amount of an employee's pay after taxes and other deductions have been taken out.
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Calculates the gross amount you need to pay in order for the employee to receive a certain amount of net pay.
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Calculates the gross amount you need to pay in order for the employee to receive a certain amount of net pay.
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Calculates the gross amount you need to pay in order for the employee to receive a certain amount of net pay.
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A form that employers must complete when a new employee starts to work for them, which includes details such as their name, address, and National Insurance number.
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National Insurance codes are used to calculate how much National Insurance an employee needs to pay and what benefits they are entitled to.
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Compensation payments made to employees who are injured at work or suffer from an industrial disease, which may be subject to National Insurance contributions.
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The week 1 / month 1 basis, usually used as an emergency tax code for new starters, gives a proportion of any allowances and rates of tax for each pay period. However, it differs from the cumulative basis in that it ignores previous pay and tax. In effect, all payments are taxed as though it was week 1 or month 1 of the tax year. The aim being to prevent the employer making heavy deductions or giving any refund.
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National Insurance number Verification Request is an RTI online submission requesting HMRC provide or verify an employees National Insurance number.
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Off payroll working rules apply if the worker who provides services to a client through their own intermediary would have been an employee if they were providing their services directly to that client. The rules are sometimes known as ‘IR35’.
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OSPP or Ordinary Statutory Paternity Pay. A father can take time of work to help the mother. They can currently have up to 2 weeks of paid leave if they qualify for OSPP. The term OSPP replaces the old SPP (Statutory Paternity Pay).
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A situation in which an employee receives more money than they are entitled to, often due to an error in the payroll calculations.
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A P11 (standing for Paper form No. 11) used to be posted to employers and hand written for each employee. This was used before computerized payroll. A P11 is used throughout the industry and usually contains similar information. It usually contains the taxable earnings, tax paid, National Insurance breakdown as well as statutory payments. It may also contain additions and deductions. (not to be confused with a P11D Car).
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P11D is used by employers to report end-of-year expenses and benefits for employees who earned more than £8,500. Employees who receive Benefits in Kind (BiK) are entitled to an end of year report that outlines their benefits and expenses in the tax year.
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P11D is used by employers to report end-of-year expenses and benefits for employees who earned more than £8,500. Employees who receive Benefits in Kind (BiK) are entitled to an end of year report that outlines their benefits and expenses in the tax year.
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Month end summary report, highlights the amount to be paid to the HMRC for that tax month.
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Month end summary report, highlights the amount to be paid to the HMRC for that tax month.
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A P45 is a document issued by an employer to an employee when they leave a job. It shows details about the's employment, including their start and end dates, how much they were paid, and how much tax they paid during their employment. The is made up of four parts: Part 1 is sent to HM Revenue & Customs (HMRC), Part 1A is kept by the employer, and Parts 2 and 3 are to the employee as a record of their earnings and tax paid. The P45 is an important document that employees need to give to their new employer when they start a new job as it provides information about their tax code and previous earnings, which helps the employer calculate their tax and National Insurance contributions.
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A P46 has been replaced by the New Starter Declarations. It is still commonly called a P46.
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The P60 form is issued by employers each employee detailing their taxable income and deductions made by PAYE (both for income tax and National Insurance contributions) for the tax year (6 April to 5 April). The P60 has to be given to employees by 31 May. Parts 1 and 2 of the P14 were rendered redundant by RTI at the beginning of the 2013/2014 tax year.
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P9D is used by employers to report end-of-year expenses and benefits for employees who earned less than £8,500. Employees who receive Benefits in Kind (BiK) are entitled to an end of year report that outlines their benefits and expenses in the tax year.
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PAYE or Pay as you earn is an HM Revenue and Customs’ (HMRC) system to collect Income Tax and National Insurance from employment.
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A statement provided by an employer to an employee, detailing their wages, deductions, and net pay for a specific pay period.This is a legal requirement under the employment rights act and should be received on or before the pay date.
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The Primary Threshold is an amount set each year by HMRC at which employees start paying National Insurance.
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The Primary Threshold is an amount set each year by HMRC at which employees start paying National Insurance.
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To assess the employee we use the Earnings Trigger for automatic enrolment – This is based on the qualifying earnings elements. This is made up of pay elements like Salary, Hourly Pay, Overtime, Commission, Bonus, Statutory Payments etc. Once the employee has been assessed then that trigger is no longer used.
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To assess the employee we use the Earnings Trigger for automatic enrolment – This is based on the qualifying earnings elements. This is made up of pay elements like Salary, Hourly Pay, Overtime, Commission, Bonus, Statutory Payments etc. Once the employee has been assessed then that trigger is no longer used.
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Once the employee is in the Pension scheme the pension calculation can be based on a number of items – Some pension providers use the term Qualifying Earnings, some use Banded earnings - This is pension deducted between the lower level and upper level of qualifying earnings. This is again made up of elements like Salary, Hourly Pay, Overtime, Commission, Bonus, Statutory Payments etc. Some pension contracts allows you to specify the items used for calculation of pension, if this is the case then we still have to use the qualifying earnings elements to assess the employee but the items used for the actual pension calculation are dependent on the contact agreed with the pension provider. For example the actual pension deduction may be based on basic pay only. This is referred to in the Auto Enrolment Configuration Tool as Pensionable Earnings. There is no threshold and is based on the whole £1 of the item selected.
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Real Time Information is the current method for reporting PAYE to HMRC, comprising FPS and EPS submissions.
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Basic rate tax relief(Most common with NEST) The pension is caculated after tax and NI. However, basic rate tax relief is applied to the deduction.
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Real Time Information is the current method for reporting PAYE to HMRC, comprising FPS and EPS submissions.
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Employee gets Tax & NI relief Employer gets Ers NI relief The deduction is made before tax and NI. There are a number of special rules with this type of deduction.
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SAP or Statutory Adoption Pay. If an employee is adopting a child with a partner, one of them may be entitled to SAP and the other may be entitled to Ordinary Statutory Paternity Pay (OSPP). SAP usually follows the same basis as SMP in terms of amounts of length of time.
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You would use form SC3 to request paternity leave and/or Ordinary Statutory Paternity Pay (OSPP) if you’re a baby’s biological father or the mother’s husband or partner-including female partner in a same-sex couple.
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Forms for use with ASPP An employee uses this form to apply for Additional Statutory Paternity Pay (ASPP) and/or additional paternity leave Only use if you’re the baby’s biological father or the mother’s husband or partner-including female partner in same-sex couples.
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Employer's Contracting-Out Number (ECON) and Scheme Contracted-out Number. (SCON) is 9 character reference number used if you have an occupational pension scheme and contracted out of part of the state pension. Employees who contracted out used to pay a reduced rate of National Insurance. A contracted-out certificate is required by the employer.
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The Secondary Threshold is an amount set each year by HMRC at which employers start paying National Insurance.
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A scheme that allows parents to share up to 50 weeks of leave and up to 37 weeks of pay after their baby is born or adopted.
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ShPP or Shared Parental Pay. A person claiming SMP or SAP may end their leave early and the remainder used by another parent, this leave will be ShPP.
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Small Employers' Relief is a scheme provided by HM Revenue & Customs (HMRC), which allows small businesses to pay lower rates of employer's National Insurance contributions (NICs) on their employees' earnings.
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Statutory Maternity Pay is the pay an employer must give to female employees on maternity leave, for up to 39 weeks.
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Statutory Paternity Pay is the pay an employer must give to an employee who takes time off to care for their partner, for up to2 weeks.
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Statutory Parental Pay refers to the pay an employer must give to an employee who takes time off to care for their child, or surrogate's child, for up to 2 weeks.
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Statutory sick pay refers to the pay an employer must give you if you’re too ill to work. It’s paid to you by your employer for up to 28 weeks, based on certain eligibility criteria - the cost of SSP is no longer able to be recovered - SSP is no longer reported to HMRC on your EPS submissions
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The Secondary Threshold is an amount set each year by HMRC at which employers start paying National Insurance.
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No tax relief though payroll. The pension is caculated after tax and NI.
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An online tool provided by the UK Government that helps employers calculate the Statutory Maternity Pay that they need to give to an employee.
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Statutory sick pay refers to the pay an employer must give you if you’re too ill to work. It’s paid to you by your employer for up to 28 weeks, based on certain eligibility criteria - the cost of SSP is no longer able to be recovered - SSP is no longer reported to HMRC on your EPS submissions
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A government loan that students can use to help pay for their education.
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A government loan that students can use to help pay for their education.
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A T Tax code usually signifies HMRC are taking other earnings into account when calculating the personal allowance. Usually if your estimated annual earnings is above £100,000. Directors’ income tax If you are paid through a PAYE scheme you will be treated as any other employee. Pension contributions can be non-taxable in payroll, but are subject to tax when the director draws their pension.
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The cumulative amount of an employee's earnings or deductions from the beginning of the current fiscal year up to the current pay period.
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A cloud-based service that automates payments and reconciliation, allowing businesses to easily manage their payments.
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The Pensions Regulator, the body that oversees pensions, including automatic enrolment.
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Upper Earnings Limit is an amount set each year by HMRC at which employees start paying lower rate National Insurance.
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An organization that employs temporary workers and contractors, invoicing the agencies or end clients on their behalf and processing payroll and other deductions.
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A Unique Taxpayer Reference number (usually 10 digits). Required to file a self assessment tax return. Most employees will not be required to complete a self assessment tax return if they are in a PAYE scheme. HMRC can request employees to complete a self assessment tax return for a number of years, even if they are only in a PAYE scheme.
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Upper Earnings Limit is an amount set each year by HMRC at which employees start paying lower rate National Insurance.
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Employers of employees who are under 21 pay zero rate National insurance up to this point
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Employers of employees who are under 21 pay zero rate National insurance up to this point
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A Unique Taxpayer Reference number (usually 10 digits). Required to file a self assessment tax return. Most employees will not be required to complete a self assessment tax return if they are in a PAYE scheme. HMRC can request employees to complete a self assessment tax return for a number of years, even if they are only in a PAYE scheme.
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Employers of qualifying employees pay zero rate National insurance up to this point
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Employers of qualifying employees pay zero rate National insurance up to this point
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The week 1 / month 1 basis, usually used as an emergency tax code for new starters, gives a proportion of any allowances and rates of tax for each pay period. However, it differs from the cumulative basis in that it ignores previous pay and tax. In effect, all payments are taxed as though it was week 1 or month 1 of the tax year. The aim being to prevent the employer making heavy deductions or giving any refund.
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The week 1 / month 1 basis, usually used as an emergency tax code for new starters, gives a proportion of any allowances and rates of tax for each pay period. However, it differs from the cumulative basis in that it ignores previous pay and tax. In effect, all payments are taxed as though it was week 1 or month 1 of the tax year. The aim being to prevent the employer making heavy deductions or giving any refund.
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The week 1 / month 1 basis, usually used as an emergency tax code for new starters, gives a proportion of any allowances and rates of tax for each pay period. However, it differs from the cumulative basis in that it ignores previous pay and tax. In effect, all payments are taxed as though it was week 1 or month 1 of the tax year. The aim being to prevent the employer making heavy deductions or giving any refund.
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The week 1 / month 1 basis, usually used as an emergency tax code for new starters, gives a proportion of any allowances and rates of tax for each pay period. However, it differs from the cumulative basis in that it ignores previous pay and tax. In effect, all payments are taxed as though it was week 1 or month 1 of the tax year. The aim being to prevent the employer making heavy deductions or giving any refund.
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The week 1 / month 1 basis, usually used as an emergency tax code for new starters, gives a proportion of any allowances and rates of tax for each pay period. However, it differs from the cumulative basis in that it ignores previous pay and tax. In effect, all payments are taxed as though it was week 1 or month 1 of the tax year. The aim being to prevent the employer making heavy deductions or giving any refund.
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Additional tax year periods which may be needed after week 52 to finish your PAYE tax year. Only applies if running a weekly, 2-weekly or 4-weekly payroll cycle. If the normal repeating pay date falls on the 5th (or 4th for a leap year) of April a week 32, 54 or 56 will be required. The tax calculation for all employees is switched to a week1/month1 basis if these additional periods are needed.
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Additional tax year periods which may be needed after week 52 to finish your PAYE tax year. Only applies if running a weekly, 2-weekly or 4-weekly payroll cycle. If the normal repeating pay date falls on the 5th (or 4th for a leap year) of April a week 32, 54 or 56 will be required. The tax calculation for all employees is switched to a week1/month1 basis if these additional periods are needed.
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Additional tax year periods which may be needed after week 52 to finish your PAYE tax year. Only applies if running a weekly, 2-weekly or 4-weekly payroll cycle. If the normal repeating pay date falls on the 5th (or 4th for a leap year) of April a week 32, 54 or 56 will be required. The tax calculation for all employees is switched to a week1/month1 basis if these additional periods are needed.
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A group of employees who have the same pension contribution level and other settings.
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The cumulative amount of an employee's earnings or deductions from the beginning of the current fiscal year up to the current pay period.