P60 End of Year Certificates

A P60 End of Year Certificate must be provided to each of your employees by 31 May for whom you have completed HM Revenue & Customs (HMRC) Deductions Working Sheet P11 form, if they were still on your payroll on 5 April. You can print the Certificate of Pay, Income Tax and National Insurance contributions (form P60 End of Year Certificate) for each employee on your payroll on the last day of the tax year.

 

Sage Payroll 2011 does not allow you to provide P60 information for your employees electronically, this includes substitute forms P60.

The following table gives a guide to changes to the HMRC P60 End of Year Certificate for the 2010-2011 and 2011-2012 tax years, as printed via the option P60 Print:

Tax Year Notes
HMRC P60 End of Year Certificate
2010-11

There are no changes to the calculations for, or printed format of, the P60 End of Year Certificate from the P60(Single sheet/ Continuous)(2009-10) certificates. However, as the tax year is prominently printed on the P60 End of Year Certificate, P60(Single sheet/ Continuous)(2010-11) forms will be required from HM Revenue & Customs for distribution.

Employers required to administer APL and ASPP during the 2010-2011 tax year should report Additional Statutory Paternity Pay entries for 2010-2011 in the Statutory Paternity Pay box as the P60(Single sheet/ Continuous)(2010-11) forms for 2010-2011 have not been updated to allow for reporting cases of Additional Statutory Paternity Pay.

2011-12

With the introduction of the Secondary Threshold (ST) and Primary Threshold (PT) at different rates from 6 April 2011, changes have been made to this certificate for the calculations for, and printed format of the following columns in the section National Insurance contributions in this employment:

P60 End of Year Certificate
for the Tax year to 5 April 2011
P60 End of Year Certificate
for the Tax year to 5 April 2012
Column heading: Earnings above the Lower Earnings Limit (LEL), up to and including the Earnings Threshold (ET) Relabelled: Earnings above the Lower Earnings Limit (LEL), up to and including the Primary Threshold (PT)
Column heading: Earnings above the ET, up to and including the Upper Accrual Point (UAP) Relabelled: Earnings above the PT, up to and including the Upper Accrual Point (UAP)
Column heading: Employee's contributions due on all earnings above the ET Relabelled: Employee's contributions due on all earnings above the PT

The figures recorded in the National Insurance contributions in this employment fields for each National Insurance contribution table letter are rounded down to the nearest whole pound, with the exception of the field Employee's contributions due on all earnings above the PT which contains pounds and pence.

With the introduction of Additional Statutory Paternity Pay (ASPP), an additional Statutory payments box has been added to this form to record Additional Statutory Paternity Pay (ASPP) payments. The box in which Statutory Paternity Pay payments were recorded becomes the payments made for Ordinary Statutory Paternity Pay (OSPP).

P60(Single sheet/ Continuous)(2011-12) certificates will be required from HM Revenue & Customs to give to your employees for the 2011-2012 tax tear.

2010-11
and
2011-12

HM Revenue & Customs P60(Single sheet)(2010-11/ 2011-12) certificates are printed on a laser printer. The system uses the default HM Revenue & Customs format of 72 lines per page.

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