Annually paid employee

lizzy Registered Posts: 36 Regular contributor ⭐
Does anybody know the rules of a director being paid annually - can this be back dated ?


  • burg
    burg Registered, Moderator Posts: 1,441 mod
    Shouldn't really be back dated but I suppose potentially if there is a PAYE scheme in place then you have until 19th May to file a P35 and could process a salary.

    I believe if the salary is below the LEL then no PAYE scheme is required so this could potentially be done without a PAYE scheme.

  • Monsoon
    Monsoon Registered Posts: 4,071 Beyond epic contributor 🧙‍♂️
    If they decided before 5th April to declare a director's annual salary, no problem to enter it in month 12.

    For DLA purposes though, if they only decided at the end of the tax year, then it can't be x per month back dated, I would enter the lump sum in month 12, but can declare monthly salary going forwards.
  • lizzy
    lizzy Registered Posts: 36 Regular contributor ⭐
    Hi many thanks, I think ive sorted it now, this is to do with smp as baby is due 5th dec so qualifying week is mid aug so no prop there & 26 weeks prior is mid feb so if a salary was paid annually at yr end (june) at 26 weeks x £128 this would qualify for full smp ?? does that sound right
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