An employer must prepare a deductions working sheet for each employee with earnings or deemed earnings (e.g. SMP, SAP, SPP, ShPP).

The deductions working sheet for each employee must record:

the name and National Insurance number of the employee;

the tax year to which it relates;

the contribution table letter applicable; and

in respect of each payment of ‘earnings’ (although two payments in the same earnings period are aggregated), the date of payment and in separate columns specified information about National Insurance.

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