Expenses & Benefits

BrightPay allows you to record all types of reportable expenses and benefits that you provide to your employees.

BrightPay can produce a P11D for sending to HMRC after year end which includes your Class 1A NICs declaration and details of the expenses and benefits provided including cash equivalents.

If you have registered for payrolling of benefits by 5 April 2019, BrightPay 2019/20 also supports calculating the PAYE on expenses and benefits in each pay period.


Please note: benefits that cannot be payrolled are:

  • Living accommodation 

  • Interest-free and low interest (beneficial) loans


Payrolling Benefits


Tax due on benefits and expenses is collected by adding a notional value to an employee’s taxable pay in payroll, rather than reporting them separately on a P11D.  Tax is deducted or repaid as usual by reference to the employee’s tax code. 

All payrolled benefits and expenses are included in a Full Payment Submission (FPS) as per HMRC's requirement.

The details of payrolled car benefits are included on the FPS. They are included in the first pay period in the tax year that the car is first payrolled. They are re-included in a subsequent submission if any of the car details change (with an “Amended” flag).

 

 

 

Need help? Support is available at 0345 9390019 or support@brightpay.co.uk.

Important Information for Mac UsersBureau Enhancements - Additional Functionality Bureau Licence Holders (Only)Installing BrightPayOrdering for The New Tax YearImporting From The Previous Tax YearMoving to BrightPay from another payroll softwareEmployer DetailsEmployee DetailsCoding NoticesProcessing PayrollImporting Pay Data using CSV FilePayroll CalendarPayslip TranslationsMaking Corrections to PayrollPre-paying an EmployeeScheduling Future PaymentsSwitching an Employee's Pay FrequencyRTICommon HMRC Error MessagesHMRC PaymentsAnalysisGender Pay Gap ReportingPayroll JournalsStartersLeaversStudent Loan DeductionsPostgraduate Loan DeductionsStatutory PaymentsPensions (outside of Automatic Enrolment)Attachment of EarningsExpenses & BenefitsPayroll GivingDirectorsEmployee CalendarEmployer CalendarHolidaysRates & Thresholds at a GlanceTaxScottish Rate of Income TaxWelsh Rate of Income TaxNational InsuranceEmployment AllowanceApprenticeship LevyNational Minimum/Living WageOff-Payroll Working in the Public SectorMileage Allowance Payments (MAPs)Year EndBacking Up/Restoring Your PayrollBrightPay Licence Terms and ConditionsConstruction Industry Scheme (CIS)Automatic EnrolmentBrightPay ConnectGDPRRTI