Appendix 1: PY03A - Contract Schedule for Academies

Transcription

1 Appendix 1: PY03A - Contract Schedule for Academies The contract schedule below outlines the roles and responsibilities associated with undertaking the essential payroll service tasks. Please pay close attention to the employer responsibilities highlighted in red text. Service Detail Academy Responsibility Payroll Provider Responsibility ESCC (Payroll Compliance Team) Responsibility A - Maintenance of comprehensive payroll records A1 Process variable pay data: Overtime, additional hours, supply teaching, booster classes, shift pay, etc. Provide authorised input files and/or hardcopy claims to payroll service provider to meet payroll deadlines. Correct errors/omissions referred back by payroll service provider. Process authorised files and/or hardcopy claims. Complete sample validation, as determined by ESCC, to meet quality control requirements. Refer queries or Academy for investigation/correction. A2 Pay dates Apply payment due date of the last banking day of each calendar month. Determine payroll processing schedule to achieve payment due dates. A3 Off cycle payments Request and authorise payments. Process authorised off cycle payments via BACS. A4 Payment method Ensure that academy bank account to be used for salary payment purposes is known to BACS and to the payroll service provider. Pay via BACS only by utilising services of the payroll service provider BACS bureau. Authorise payments to BACS Bureau. Authorise payments to BACS Bureau.

2 Advise any changes to BACS or payroll service provider. Ensure that all academy employees have personal bank accounts and provide information to payroll service provider. A5 Pay Advices Distribute pay advice slips to employees (Paper copy exception cases only). A6 Employee Personal Data Ensure that the personal details held for academy employees, is accurate and routinely updated where applicable. Send notification of any changes to personal information to ESCC Personnel. Produce pay advice slips for Academy employees. Upload electronic versions prior to payday. Distribute to Academy to arrive prior to pay day (Paper copy exception cases only). Ensure compliance with the Data Protection Act, regarding handling personal data. Introduce e-pay advice slips to any new academy schools. Issue welcome letters and passwords. Issue logon details for all new starters. Ensure compliance with the Data Protection Act, regarding handling personal data. B Interpretation and application of statutory and common law requirements relating to payroll matters and application and interpretation of terms and Conditions B1 Apply statutory obligations with regard to PAYE, SSP, SMP,SAP, year end, in-year filing and associated statutory and common Apply statutory obligations. Refer queries relating to interpretation to ESCC. Monitor application of statutory obligations. Resolve issues of

3 law processes. B2 Audit Respond to issues raised in relation to audit of payroll processes. You will be provided payroll data on a monthly basis collated per financial year. (April March). If you require data collated in other formats (i.e. Sept to Aug), the academy is responsible for this data provision. B3 Terms and Conditions Apply standard terms and conditions applicable to Academy employee groups. Refer issues of interpretation to ESCC for resolution. Raise requests to change T&C s with ESCC. B4 Financial Regulations Apply payroll processes in accordance with ESCC Financial Regulations. C Payroll processing and financial control of payroll Refer requests to change Financial Regulations to ESCC. Provide copies of employee payslips if requested by Auditors. Provide support and guidance to enable academies to deal with audit queries. Apply standard terms and conditions applicable to Academy employee groups. Refer issues of interpretation to ESCC for resolution. Apply payroll processes in compliance with ESCC Financial Regulations or otherwise instructed by ESCC. interpretation. Provide support and guidance to enable academies to deal with audit queries. Resolve issues of interpretation. Consider changes to T&C s raised by the Academy. Raise quotes for major configuration changes. Raise Academy awareness of changes to T&C s determined by legislation or authoritative source (eg NJC, STPRB). Ensure the payroll service provider and the Academy is aware of current ESCC Financial Regulations. Consider changes to Financial Regulations requested by Academy.

4 C1 Financial control of payroll Apply appropriate financial controls with regard to payroll related transactions. D Error detection and Correction Evaluate and sign off payroll financial information provided by the payroll service provider. Report any concern of non compliance with statutory obligations, terms and conditions or common law immediately to the Council. D1 Error detection and correction Implement reasonable procedures and processes to confirm efficacy of data provided to the Council and the payroll service provider. Implement reasonable procedures Complete payroll processing in accordance with requirements determined by ESCC and in accordance with statutory and common law obligations. Apply validation to processes in accordance with requirements of ESCC. Reconcile payroll results (gross to net reconciliation). Complete monthly and aggregate data for full year in format acceptable to the Council s external auditors. Produce financial reports to detail all payroll processing. Issue reports the Academy to arrive no later than 3 working days prior to pay day. Report any concern of non compliance with statutory obligations, terms and conditions or common law immediately to the Council. Apply financial control arrangements (described at C1). Implement reasonable procedures and processes to confirm efficacy of data received from the Determine payroll validation and reconciliation processes to be applied by the payroll service provider. Investigate and resolve any concern of non compliance with statutory obligations, terms and conditions or common law referred by the payroll service provider or the Academy. Monitor performance of the payroll service provider via existing contract management arrangements.

5 and processes to validate payroll output data provided by the payroll service provider. Academy and the Council. Refer to the Academy or the Council any error or omission of data requiring correction. Correct notified errors on the first available payroll following receipt. E Month end processes and statutory and third party payments E1 Month end processes Employer responsibility delegated to the payroll service. E2 Conclusion of payroll period and output Validate payroll reconciliation data provided. Refer queries to the payroll service In accordance with statutory obligations pay over (electronically) values due to HMRC within statutory timescales. Pay over values due to Teachers Pensions in accordance with timescales determined by TP regulations. Pay over LGPS contributions in respect of support staff to ESCC to arrive no later than 19 th of month following the deduction from pay. Pay over values deducted from employees pay in respect of third party deductions and court orders by no later than 7 th of each month. Finalise payroll processing in accordance with contractual obligations. Authorise payments to BACS Bureau. Validate payroll output and reconcile payroll gross to net. Confirm acceptance of payroll

6 provider Confirm release of statutory and third party payments. F Payroll year end procedures and assistance with closing accounts F1 Year end reconciliation Sign off payroll year end data provided by the payroll service provider. F2 Tax Compliance Ensure that Dispensations of Tax Liability agreed with the Inspector of Taxes are valid and up to date prior to completing year end P11D (or P9D) reporting. F3 HMRC year end obligations Complete and issue Forms P11D (or P9D) in relation to benefits and expenses identified in respect of Academy employees, where benefits relate to items that are not leased cars. Pay over any Class 1a NIC s required as a result of benefit s in kind. Complete BACS processing. Release pay advice slips. Complete Monthly payments to third parties upon Academy instruction. Provide year end data to the Academy. Complete year end statutory RTI filing to HMRC. Issue statutory documents P60 to Academy employees. Issue P11D (or P9D) to employees in respect of lease cars. results to payroll service provider. Include Academies in standard tax compliance reviews. Support the academy, in an advisory capacity, regarding tax compliance issues. Advise the academy in completing P11d and Class 1a NIC declarations. F4 Teachers Pensions year end requirements Complete all actions in relation to the EOYC (Teachers Pensions End Support the academy in completing the EOYC (Teachers Support the academy in completing the EOYC (Teachers Pensions End of

7 of Year Certificate). Ensure actions by the Academy s auditors are completed within the specified timescale. Completion of this return is an employer s responsibility and the documentation will be issued by Teachers Pensions direct to the Academy. Although we are unable to complete this document on your behalf we are able to provide advice to assist you when required. Pensions End of Year Certificate). Complete and submit the Teachers Service Return. Year Certificate). F5 LGPS year end requirements Complete all actions in relation to submitting the Employee Posting report, to the pension service provider. Provide year end data to the Academy, in respect of LGPS contributions.