Payroll Processing - Employee's Pay

Deciding the right rate of payfull time colleagues should be paid the same rates
 based on the number of hours worked pro rata.
Employers look at what the job entails, what- Fixed-term Regulations –fixed-term
competitors are offering for similar work rolesemployees total pay package must be the
and the abundance or lack of in the relevantequivalent to that paid to comparable permanent
skills. For new businesses this process is moreemployees in monetary terms.
straightforward but for established employers, it is- Employment Equality (Age) Regulations 2006
slightly more complex. Existing employees set a– discrimination on the grounds of age is
precedent with their pay rates and thereforeunlawful.  Pay and benefits schemes, are
creates less flexibility to agree a pay ratepotentially discriminatory on the grounds of age if
different from one already given to currentbased on the length of service. Limiting pay and
payroll employees in the same or similar jobor benefits schemes to 5 years' service would
roles. enable employers to operate fairly.  Reward
 schemes based on length of service of more than
Established employers recruiting new payroll staff,5 years must be objectively justified. 
does provide an opportunity to review pay rates 
generally. It is not always simple to stick to theUnder HM Revenue and Customs rules, employers
rates currently being paid to existing employees,have other legal duties regarding pay such as the
as external factors, such as shortages of skills indeductions of tax and NI. These deductions must
specific areas, can have an effect on rates ofbe paid directly to HM Revenue and Customs on
pay. Employers unaware of this issue can facebehalf of the payroll employee.  The employer is
difficulties in recruiting new employees, but maythen required to provide each employee with a
also suffer when current employees becomewritten statement or payslip at the time of
attracted by higher rates of pay elsewhere.paying staff to indicate the gross pay, deductions
 of tax and National Insurance, fixed deductions
An employer must decide where they want to(e.g. loan repayments or Trade Union subs) and
position the business and the rates of pay beingnet pay total.
offered. To attract the best payroll employees, 
employers may wish to pay a ‘top of theOnly in certain circumstances are employers
market' rate. At the other end of the scale,entitled to make other deductions from pay:-
employers who are unwilling or unable to pay 
premium rates may have to compromise on the- Where written authorisation from the employee
calibre of employees they recruit.has been given prior
 - If employee's contract of employment has a
The law requires employers to pay a fair andclause that allows the employer to make
equal rate of pay for equal jobs, regardless ofdeductions
who is doing them.  The National Minimum Wage- A Court order, e.g. an attachment of earnings
is a standard minimum amount prescribed by laworder
and is the lowest amount an employer is allowed 
to pay to any employee. There are three rates 
of the National Minimum Wage in force from 1stOur advice to you.
October 2009. 
 An employee's pay rate is a term of employment
- £5.80 per hour, for those aged 22 or morewhich by law must be specified in the terms and
- £4.83 per hour, for those aged 18 – 21conditions of the written statement of
inclusiveemployment, given to employees within their first
 2 months of starting.  When an employee
Apprentices aged 19 and above qualify for thereceives a pay rise or is promoted or a change in
National Minimum Wage after the first 12 monthsrole occurs, the pay rate may be renegotiated. 
of their apprenticeship.   
 Individual employees can undertake very different
- £3.57 per hour for 16 and 17 year olds (aboveroles from one another and therefore require
compulsory school leaving age)different pay rates. However, when a number of
 employees perform the same or similar roles, pay
16 and 17 year old apprentices are not entitled toshould be made on an equal terms.  To pay
this rate.different rates to different people based on
 gender or employment status is discrimination and
The minimum wage figures are reviewed andunlawful. There are some important age
updated regularly by the government. Failure toexceptions to this provision as described above.
pay the minimum rate is a criminal offence.  
 Regularly review your rates of pay to help you
 attract and retain good payroll employees.  It will
What the Law saysensure that differences do not arise in the rates
 given to employees doing the same or similar
There are key regulations that you should bejobs or highlight areas where this has occurred. 
familiar with, which lay down rules regarding howThere are circumstances where differences in
much you pay your workforce, as follows:-pay rates legitimately do occur, e.g. where an
 employee's job role demands a higher level of skill
- National Minimum Wage – minimum ratesor competency.  In these instances, make sure
you can pay your employees.you can justify the differences in pay. Reasons
- Equal Pay Act – states how men andfor pay differences must be objective,
women are to be paid an equal rate for the samemeasurable and noted down, helping you avoid
and similar roles.potential claims of discrimination. You must be able
- Part-time Workers Regulations – part-timeto demonstrate that the differences are due to
workers doing the same or similar jobs as theirreasons other than age or gender.