The Direct Payments Team offers a Payroll Support Service that will:
- Produce payslips every 4 weeks for your employees.
- Calculate and report your PAYE and National Insurance contributions.
- Complete year-end returns to HM Revenue and Customs.
- Manage your employer responsibilities for Workplace Pensions.
This service is free for all Direct Payments recipients.
They operate a 4-weekly payroll system, producing a wage slip for hours worked in the previous 4 weeks. Check the Payroll Schedule for details.
You can pay your employee their net wages after receiving a payslip from the Direct Payments Team.
It is your responsibility to inform the Payroll Team of any changes to your employee’s contracted hours before the Payroll Schedule date.
The Direct Payments Team cannot authorise the use of surplus funds in your account. If your circumstances change and you need extra support, discuss this with a Social Worker before using any surplus funds.
Notify Payroll of changes by emailing dppayroll@sefton.gov.uk or calling 0151 288 6060. Due to high contact volumes, they may not reply to all notifications.
When you decide to become an employer, the Direct Payments Team will register you with HM Revenue and Customs (HMRC). You will need to complete some forms with your Advisor, including:
- Your full name and address
- National Insurance number
- Contact details
The Direct Payments Team will act as your agents for payroll administration. The Payroll Team will receive an Accounts Office Reference and a PAYE reference. Contact the team if you need this information.
To register a new employee, you need to complete:
- P46 form
- Payroll Details Form
Inform the Payroll Team of your employee’s start date, contracted hours, and pay rate. Return all forms to:
Direct Payments Team – Payroll
Sefton Carers Centre
27-37 South Road
Waterloo
L22 5PE
If you miss the Payroll deadline, your employee will be paid in the next payroll cycle.
If your Personal Assistant is employed to care for a child, they must be DBS cleared before starting work. For more information, contact your Direct Payments Advisor or email direct.payments@sefton.gov.uk.
Employees must receive at least the minimum wage hourly rate, which increases annually in April. Contact Payroll Support if you are not sure.
The difference between the rate paid into your account by Sefton and the rate you pay employees covers employer ‘on costs’ for example:
- Holiday payments and cover.
- Double time for bank holidays.
- Redundancy costs (if applicable).
- Employer’s National Insurance contributions.
- Workplace pension contributions.
Personal Assistants are entitled to 5.6 weeks paid leave per year based on contracted hours. Holiday pay is for time off, not additional hours worked.
Ensure employees use their leave entitlement before 31st March. Notify the Payroll Team of leave days and cover arrangements.
Statutory payments cover sickness, maternity/paternity, and adoption leave. Visit the Government Statutory Pay and Leave webpages for more information.
As an employer, you must:
- Pay PAYE and National Insurance deductions to HMRC on time.
- Confirm employee information for accurate HMRC reporting.
The Payroll Support Team ensures compliance with HMRC reporting. PAYE and National Insurance contributions are deducted from employee wages, which are paid as NET pay.
Payments to HMRC are due by:
- 5th January
- 5th April
- 5th July
- 5th October
Making Payments to HM Revenue and Customs
To make a payment to HMRC, follow the instructions on the back of the letter. You can pay by Prepaid Card, Online, by telephone, or at the Post Office. Check HMRC payment options for details.
If you employ a Personal Assistant(s), then you must enrol eligible employees into a workplace pension scheme. The Payroll Team will help you register your employees, provide necessary correspondence, and monitor payroll for changes.
You must enrol employees in a workplace pension if they:
- Earn more than £10,000 a year.
- Are not already in a suitable pension scheme.
- Are at least 22 years old but under State Pension age.
- Work in the UK.
The Council will make sure that the direct payment rate you receive will cover the employer pension contributions, as long as you:
- Pay employees no more than the recommended hourly rate.
- Use only the assessed hours in your Support Plan.
Complete the Pension Scheme Form and return it to the Payroll Team. For more information, visit the Pension Regulator website or NEST Pensions.
If your Personal Assistant resigns, notify the Payroll Team to calculate the final payslip and generate a P45.
If you terminate an employee’s contract, contact your insurance provider for advice first.
The Direct Payment Team can help you to find a new Personal Assistant.