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SCHEDULE OF SERVICES
This schedule should be read in conjunction with the engagement letter and the standard terms and conditions.

PAYROLL SERVICES
Initial compliance work-existing employers joining RTI
We will:

Submit the first Full Payment Submission (FPS) and the Employer Payment Summary (EPS) as necessary online to HMRC after the data to be included therein has been approved by you. (The first FPS must reach HMRC normally on or before the payday for the first payroll run after you are required to make submissions under RTI).
Recurring compliance work
We will prepare your UK payroll for each payroll period to meet the following UK employment tax requirements, specifically:

Calculating the pay as you earn (PAYE) deductions.
Calculating the employees’ National Insurance Contributions (NIC) deductions.
Calculating the employer’s NIC liabilities.
Calculating statutory payments, for example, Statutory Sick Pay and/or Statutory Maternity Pay.
Calculating other statutory and non-statutory deductions.
Submitting information online to HMRC under RTI for PAYE
We will prepare and send to you the following documents for each payroll period at or before the time of payment:

Payroll summary report showing the reconciliation from gross to net for each employee and all relevant payroll totals.
The data included within each Full Payment Submission (FPS) for taxable pay and payrolled benefits for each employee
A payslip for each employee unless not required.
An Employee Leaving Statement (P45) for each leaver.
A report showing your PAYE liability, NIC liability and due date for payment.
We will submit FPSs online to HMRC after the data to be included therein has been approved by you. (FPSs must reach HMRC normally on or before payday.)

At the end of the payroll year we will:

Prepare the final FPS (or EPS) including employer annual declarations and submit this to HMRC after the data to be included therein has been approved by you. The final FPS (or EPS) for the year must reach HMRC by 5 April following the end of the tax year. Corrections must be made by 19 April.
Prepare and send to you by the statutory due date Form P60 for each employee on the payroll at the year end.
We will deal with any online secure messages sent to us by HMRC in respect of your payroll; and

We will submit National Insurance Number (NINO) verification requests as appropriate to verify or obtain a NINO for a new employee identified to us in time.

Ad hoc and advisory work
We will also provide such other taxation ad hoc and advisory services as may be agreed from time to time. These may be the subject of a separate engagement letter, at our option. Where appropriate we will discuss and agree an additional fee for such work when it is commissioned by you. Examples of such work include:

dealing with any enquiry opened into the payroll returns by HMRC
preparing any amended returns for periods before you report in real time which may be required and corresponding with HMRC as necessary
preparing and submitting correcting EPSs for earlier years
preparing and submitting an Earlier Year Update (EYU) to correct, after 19 April, any of the year to date totals submitted in your end of year FPS for a previous tax year, in respect of years after you started to send information in real time
Where specialist advice is required on occasions we may need to seek this from or refer you to appropriate specialists
Changes in the law, practice or public policy
We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law, HMRC Practice, public policy or your circumstances.

We will accept no liability for losses arising from changes in the law, practice, policy or the interpretation thereof that are first published after the date on which the advice is given.

Your responsibilities
You are legally responsible for:

Ensuring that your payroll returns are correct and complete.
Making any submissions by the due date; and
Making payment of tax and NIC on time.
Failure to do this may lead to automatic penalties, surcharges and/or interest.

Signatories to returns cannot delegate this legal responsibility to others. You agree to check that returns that we have prepared for you are complete before you approve and sign them.

To enable us to carry out our work you agree:

That all returns are to be made on the basis of full disclosure by you to us.
To provide full information necessary for dealing with your payroll affairs: we will rely on the information and documents being true, correct and complete and will not audit the information or those documents.
To agree with us the names of the persons authorised by you to notify us of changes in employees and in rates of pay. We will process the changes only if notified by those individuals.
To advise us in writing of changes of payroll pay dates.
To notify us at least five working days prior to the payroll date of all transactions or events which may need to be reflected in the payroll for the period, including details of:
all new employees (including full names, address, date of birth, national insurance number, passport number) and details of their remuneration packages
all leavers (including deaths of employees) and details of termination arrangements
all changes to remuneration packages
all pension scheme changes
any changes to the employees’ bank accounts
irregular and/or ad hoc payments and the dates to be paid;
To approve:
in-year FPS by at least five working days prior to payroll pay dates so that they can be submitted on or before payday, or as agreed with us;
in-year EPS by at least five days prior to 19th of the month following the tax month;
final FPS (or EPS when applicable) for the year at least five days prior to 19 April following the end of the tax year;
EYU within five days; and
You will keep us informed of changes in circumstances that could affect the payroll. If you are unsure whether the change is material or not you must still let us know so that we can assess its significance.
and you hereby authorise us to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs.
If the full information required to complete the payroll services set out above is received less than five days before the payroll date, we will still endeavour to process the payroll to meet the agreed payroll date but we will not be liable for any costs or other losses arising if the payroll is late in these circumstances. We may charge an additional fee for work carried out in a shorter time period.

Our services as set out above are subject to the limitations on our liability set out in the engagement letter and in paragraph 18 of our standard terms and conditions of business. These are important provisions that you should read and consider carefully.

PAYROLL SERVICES – AUTO-ENROLMENT
As part of the preparation of your UK payroll, we will:

calculate the deductions to be made from each worker’s pay;
calculate the contribution you as an employer are obliged to make to the scheme; and
process through the payroll any refunds from the scheme.
We will include the pension payments on the following documents:

the payroll summary report showing the reconciliation from gross to net for each employee and all relevant payroll totals;
the payslips for each employee (unless payslips are not required);
a report showing your total pension contributions (employees and employers) and due date for payment.
We can provide advice to you regarding your choice of a pension scheme but we are not authorised to provide specific advice to your employees. You are responsible for choosing a pension scheme that meets the automatic enrolment qualifying criteria and we recommend that you take appropriate independent advice.

We can assist you by:

providing factual information about pension schemes;
helping you to compare schemes;
referring you to a specialist adviser; and
referring you to guidance issued by The Pensions Regulator on pension scheme selection.
We will help you to establish which category each worker falls into, whether entitled worker, eligible jobholder or non-eligible jobholder.

Changes in the Law or Public Policy and Practice
We will not accept responsibility if you act on advice given by us on an earlier occasion without first confirming with us that the advice is still valid in the light of any change in the law or public policy and practice or your circumstances.

We will accept no liability for losses arising from changes in the law or public policy and practice that are first published after the date on which the advice is given.

Your Responsibilities
You are legally responsible for:

ensuring that your payroll and pensions records are correct and complete; and
making payment of pensions contributions on time.
You will keep and retain the records required by law. These include:

records about jobholders and workers, e.g. name, date of birth, national insurance number, gross earnings, contributions, gender, address, status within the pension scheme, opt-in notice, opt-out notice and joining notice; and
records about the pension scheme, e.g. employer pension scheme reference, scheme name and address, and other information in respect of specific pension schemes.
You must retain these records for six years except for requests to leave the pension scheme, which must be kept for four years.

You are responsible for choosing an eligible scheme and for regularly reviewing that it meets the automatic enrolment qualifying criteria, and we recommend that you take appropriate independent advice.

You are responsible for providing all relevant information to the trustees or managers of the pension scheme within the statutory period.

You are responsible for the monitoring of workers’ age and earnings, and agree to advise us on any change in categorisation or status of your workers.

You are responsible for monitoring opt-in and opt-out requests and where workers with the right to opt in or opt out exercise that right. If required and requested by you, we will assist you in providing appropriate information for you to provide to the jobholder.

You are responsible for providing the required statutory information to your workers. This includes writing to new starters and those becoming eligible to be enrolled by age or earnings within six weeks of them meeting the age or earnings criteria.

You will enrol all eligible jobholders into an eligible pension scheme on the appropriate date.

You are legally responsible for:

choosing your re-enrolment date from within a six-month window, which starts three months before the third anniversary of your automatic enrolment staging date and ends three months after it; and
assessing your job holders, including those enrolled into the scheme and those you will put back into the scheme.
You are required within five calendar months from the start of your legal duties and thereafter when re-enrolling eligible jobholders to make a declaration of compliance with The Pensions Regulator.

To enable us to carry out our work, you agree:

to provide full information necessary for dealing with your workers’ pensions; we will rely on this information and documents being true, correct and complete, and will not audit the information or documents;
to agree with us the name(s) of the person(s) authorised by you to notify us of changes in employees and in rates of pay. We will process the changes only if notified by that (those) individual(s);
to advise us in writing of changes of payroll pay dates;
to notify us at least five working days prior to the payroll date of all transactions or events that may need to be considered in relation to auto-enrolment obligations for the period, including details of:
all new workers and details of their remuneration packages
all leavers and details of termination arrangements for all workers
changes in categorisation or status of your workers
all opt-in and opt-out requests from your workers
all remuneration changes for all workers
all pension scheme changes.
You will keep us informed of material changes in circumstances that could affect the pension scheme, workers and deductions. If you are unsure whether the change is material or not, you must still let us know so that we can assess its significance or otherwise and to seek your authority to approach such third parties as may be appropriate for information that we consider necessary to deal with your affairs.

Where you wish us to deal with them you will forward to us all communications received from The Pension Regulator. These must be provided in time to enable us to deal with them as may be necessary within the statutory time limits. It is essential that you let us have copies of any correspondence received because The Pension Regulator is not obliged to send us copies of all communications issued to you.

Our services as detailed above are subject to the limitations on our liability set out in the engagement letter and in paragraph 18 of our standard terms and conditions of business. These are important provisions, which you should read and consider carefully.

You must also refer to the attached schedule confirming data processing details.

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Disclaimer: This template is provided for general guidance only and does not constitute legal, regulatory, or professional advice. Users should tailor its content to their own firm’s practices and procedures, and are strongly encouraged to consult qualified legal and compliance professionals to ensure full compliance with applicable laws, regulations, and professional standards.