From gross to net for a whole team
A payroll run does the same sum for every employee, then adds up. Take a team of four from gross pay to net pay.
This path is practice in how the records and the sums work. It is not tax advice. Any rate or allowance in a question is an example for that question, so check GOV.UK for the current figures.
Task 1Statutory deductions for each person3 questions
Running a payroll means working out every employee's pay for the period, then adding up the columns. The totals are what the business has to pay out.
Kestrel Row Cycles pays four people monthly. In this module the first £1,000 of the month is tax-free, and National Insurance starts above £1,050 a month. The real figures change every tax year.
| Employee | Gross pay | Income tax | National Insurance | Student loan |
|---|---|---|---|---|
| Elena Marsh | 5,000.00 | 900.00 | 268.00 | 0.00 |
| Sam Whitlock | 2,400.00 | 256.00 | 108.00 | 36.00 |
| Jo Barlow | 2,600.00 | 294.00 | 124.00 | 0.00 |
| Kit Adeyemi | 800.00 | 0.00 | 0.00 | 0.00 |
Task 2Voluntary deductions and net pay4 questions
Task 3Check the run before paying3 questions