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Posted Mon, 20 Mar 2023 15:38:58 GMT by payrollKate
We have two high earners who both left the company earlier this tax year. We have been advised that we are paying them a bonus this month and need to bring them back onto payroll. We would normally use either code BR or 0T, however, in this case should we use code D1 as they were in the 45% tax bracket when they were employed?
Posted Tue, 21 Mar 2023 13:34:25 GMT by HMRC Admin 17

If the invidiuals have already been made leavers you would put the payments through as payments after leaving.

Please visit :

CWG2: further guide to PAYE and National Insurance contributions  and

2023-to-2024-employer-further-guide-to-paye-and-national-insurance-contributions and go to section 1.14  .

Thank you.

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