Payroll year end process - IRIS KashFlow Payroll

Information for HSC pension users (Northern Ireland only)
On 14th March 2024, HSC (Health & Social Care) Pension Scheme (NHS for Northern Ireland) announced late changes to the pension thresholds for the current year (2023/2024), with the instruction that these changes must be backdated for the entire year.

As these changes were announced so late, we have been unable to implement a function for IRIS GP Payroll to automatically assess and recalculate pension for affected employees, so this will need to be a manual procedure for users. The year end release will update the pension tier thresholds for 2023/2024, but any changes to employee rates would have to be made manually. View pension thresholds
HSC have advised that they anticipate few employees’ tier will change, and those that do will be due a refund for overpaid contributions, but the user will still need to check every employee in the scheme to establish if they are affected or not. View pension thresholds

If you discover a mistake after the 15th April covering the previous tax year you will need to preform a Earlier Year Full Payment Submission (FPS).

The guide is divided into the following sections:

Before you complete the final payroll

Do I need to run a week 53/54/56?
If you run a weekly, 2-weekly or 4-weekly payroll you might find you need to complete an additional period after week 52 to finish your PAYE tax year.

  1. Issue P45s for employees not being paid.

    HMRC rules state that an employee should be made a leaver upon their final pay. This information is not always known. However, if you are not sure the employee is returning to work, they should be made a leaver on the final payroll of the year. should they return to work, they should be set up as a new employee.

    After you complete the final payroll

  2. Perform a reconciliation.

  3. Check Directors National Insurance (NI) calculation.

  4. Start the year end process.

    The year end process will submit the final FPS, EPS if necessary and generate P60s for employees.

Other tasks

Some other tasks which may need to be completed.

  1. Make corrections to a previous tax year.

  2. Produce P11D working sheets.

  3. Produce duplicate P60s.

Useful information

Support are extremely busy during payroll year end, we want to thank you for your patience.

Tel: 0344 815 5555
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