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Operating more than one payroll

All an employer’s payroll reporting will usually be encompassed within the same PAYE reference (PAYE scheme). However, sometimes an employer will prefer to have more than one PAYE reference to cover its various payroll obligations. There may be a variety of reasons for doing so, including the following:

1. •

   having different pay frequencies, eg monthly and weekly

2. •

   to group employees by location, eg a retailer having a payroll for each store

3. •

   to group employees by occupation, eg a hospital may have all its doctors on one payroll and its nurses and other staff on another

4. •

   in a larger group situation it may be that the business can divide employees for payroll purposes, more efficiently, by business unit than by legal employing group entity

5. •

   employers may wish to run a separate payroll for senior staff for reasons of confidentiality

6. •

   an international employer may wish to run separate payrolls for expatriate staff recognising their bespoke PAYE or NIC obligations (see the Modified payrolls for inbound employees guidance note)

7. •

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