1 Select Tax year :
Employer Payment Record (EPR) |
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Employer |
Demo Employer Limited |
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AO reference |
635PJ76543210 |
Year ended 5 April 2019 |
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Period |
Amount due |
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Net Income |
Income Tax |
Student |
Gross NICs - |
Employment |
SMP |
NIC |
SPP |
NIC |
ShPP |
NIC |
SAP |
NIC |
CIS |
Total |
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Net NICs |
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(less |
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Tax |
(incl. |
Loan |
Pre- |
Allowance |
recovered |
compensa |
recovered |
compensa |
recovered |
compensa |
recovered |
compensa |
deduction |
deductions |
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(Less |
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Employment |
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subcontracto |
Deduction |
Employment |
used |
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tion on |
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tion on |
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tion on |
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tion on |
suffered |
from NICs |
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Employment |
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Allowance |
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r deductions) |
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Allowance |
(Employer |
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SMP |
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SPP |
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ShPP |
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SAP |
by Ltd. |
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Allowance |
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used) |
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NIC only) |
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Co. |
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used) |
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(Total of 7 to |
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(2 + 17) = 1 |
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(3 + 4) = 2 |
3 |
4 |
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5 |
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6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
14 |
15 |
(5 - 6 - 16) = 17 |
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15)= 16 |
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£ |
£ |
£ |
£ |
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£ |
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£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
£ |
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Month 1 |
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5,906.71 |
3,797.40 |
3,767.40 |
30.00 |
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5,286.82 |
2,792.26 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
385.25 |
0.00 |
0.00 |
385.25 |
2,109.31 |
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Month 2 |
594.88 |
624.80 |
624.80 |
0.00 |
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942.14 |
207.74 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
764.32 |
0.00 |
0.00 |
764.32 |
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Month 3 |
38.70 |
625.20 |
625.20 |
0.00 |
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942.14 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
1,528.64 |
0.00 |
0.00 |
1,528.64 |
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Quarter 1 |
6,540.29 |
5,047.40 |
5,017.40 |
30.00 |
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7,171.10 |
3,000.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
2,678.21 |
0.00 |
0.00 |
2,678.21 |
1,492.89 |
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Month 4 |
1,011.47 |
411.40 |
411.40 |
0.00 |
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600.07 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
600.07 |
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Month 5 |
1,011.67 |
411.60 |
411.60 |
0.00 |
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600.07 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
600.07 |
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Month 6 |
1,011.47 |
411.40 |
411.40 |
0.00 |
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600.07 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
600.07 |
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Quarter 2 |
3,034.61 |
1,234.40 |
1,234.40 |
0.00 |
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1,800.21 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
1,800.21 |
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Month 7 |
1,011.67 |
411.60 |
411.60 |
0.00 |
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600.07 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
600.07 |
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Month 8 |
1,011.47 |
411.40 |
411.40 |
0.00 |
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600.07 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
600.07 |
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Month 9 |
1,011.47 |
411.40 |
411.40 |
0.00 |
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600.07 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
600.07 |
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Quarter 3 |
3,034.61 |
1,234.40 |
1,234.40 |
0.00 |
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1,800.21 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
1,800.21 |
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Month 10 |
1,011.67 |
411.60 |
411.60 |
0.00 |
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600.07 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
600.07 |
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Month 11 |
1,011.47 |
411.40 |
411.40 |
0.00 |
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600.07 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
600.07 |
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Month 12 |
1,011.67 |
411.60 |
411.60 |
0.00 |
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600.07 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
600.07 |
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Quarter 4 |
3,034.81 |
1,234.60 |
1,234.60 |
0.00 |
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1,800.21 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
1,800.21 |
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Grand |
15,644.32 |
8,750.80 |
8,720.80 |
30.00 |
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12,571.73 |
3,000.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
2,678.21 |
0.00 |
0.00 |
2,678.21 |
6,893.52 |
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total |
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