SPM210200 | Record Keeping - SSP: wage records

Deduction Working Sheets (DWS) - P11s or substitute must show:

• the employee’s name

• the employee’s NI number

• the appropriate NIC table letter, and

• for each payment of earnings:

• the date of payment

• any occupational pension contributions and allowable charitable gifts which are deducted from pay for tax purposes

• the pay for tax purposes (gross pay including statutory payments) after the deduction of

• the amount of statutory payments included in the gross pay

• the earnings (in whole pounds) on which primary contributions are payable

• the combined total of the employee’s and employer’s NICs payable

• the total of the employee’s NICs payable

• the earnings (in whole pounds) on which employee (primary) contracted-out element of contributions are payable, and

• the employee (primary) contracted-out element of the contribution.