Revenue Online Services

Transcription

1 Revenue Online Services for Payroll Software Last Updated 4th November 2014 Document Version 0.3 Draft Page 1 of 20

2 CONTENTS Contents Document Information Synopsis Change History Schema Overview Elements Notes on Formatting Textual data Cent values New lines Header Records Employee Records Footer Record Sample P2C file Normal Cases: 4 USC rates (1.5%, 3.5%, 7% and 8%) apply PAYE Exempt, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN P No USC Cut-Off Points: PPSN UW USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN G USC Cut-Off Point 3 only: PPSN A USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN RW No USC Cut-Off Points (Dual Employment): PPSN RX PAYE Exempt, USC Exempt: PPSN B No USC Cut-Off Point: PPSN A No USC Cut-Off Point (Dual Employment): PPSN AT: USC Cut-Off Point 1 Only: PPSN R USC Exempt: PPSN H Week 1: PPSN F Medical / Over 70 Records: 2 USC rates (1.5% and 3.5%) apply PAYE Exemption, USC Cut-Off Point 1: PPSN C PAYE Exemption, USC Exemption: PPSN U USC Cut-Off Point 1: PPSN R No USC Cut-Off Points: PPSN S USC Exemption: PPSN K Appendix USC Rate P2C CSV file Page 2 of 20

3 0 DOCUMENT INFORMATION 0.1 Synopsis P2C Functionality needs to be updated to include Budget changes from December 2014 onwards. These changes allow a decimal number to be used as a Tax rate or USC rate and include a new USC rate band. 0.2 Change History Table 1: Change History Version Number Section Affected 0.1 Section 1 Section 2.3 Table 3 Section 3 Section 4 Appendix 0.2 Section and Section 4 Appendix 0.3 Section 2.2, Table 2 Change Description Updating overview to include changes for decimal numbers in Tax rates and USC rate, and also the 4 th USC band. Updated field sizes and descriptions for Tax rates and USC rates. Updated every example to include changes for decimal numbers in Tax rates and USC rate, and also the 4 th USC band. Updated the example to include changes for decimal numbers in Tax rates and USC rate, and also the 4 th USC band. Updated the example for A in both sections to include the missing 8% in the comma separated part of the example. Updated the max length of the employer number from 8 to 9. Date 23/10/ /11/ /05/2016 Page 3 of 20

4 1 SCHEMA OVERVIEW From the 6 th of December the P2C schema for 2015 and onwards will be updated to accommodate decimal numbers for the Tax rates and USC rates. A 4 th USC band will also become standard. This document is based on the CSV File Format Specification - Tax Years 2013 onwards with the only changes being the decimal rates for Tax rates and USC rates. The 2013 schema will remain unchanged. Page 4 of 20

5 2 ELEMENTS For each record type (Header, Employee and Footer) a row describing the column headings will be output. The column headings row will precede the record(s) being output. Only one column headings row per record type per file will be output. 2.1 Notes on Formatting Textual data Textual data (indicated by Type Text) outputted to the P2C CSV file will be surrounded by double quotation marks,"" and can include commas. For example the text "THE OLD HOUSE, NEW ROAD" is interpreted as a single textual value Cent values When viewing an exported P2C file using a spreadsheet package, cent values with trailing zeros may appear truncated. For example the values and may be displayed as 100 and respectively when viewing the CSV file through a spreadsheet package New lines Carriage Return/Line Feed (CRLF) is used to denote a new line. 2.2 Header Records Header records represent employer details. Only a single employer record is found in each exported file. The format of header records can be seen in table 2 below. Table 2 Header records Name Column Name Type Size Description / Validation Tax Year HC_TAX_YEAR Numeric 4 The Tax Year the record applies to. YYYY e.g Employer HC_EMPLOYER_NUMB Text 9 e.g B Number ER Employer Name HC_EMPLOYER_NAME Text 40 Name of employer Date HC_DATE Numeric 6 Date of export to CSV. Format DDMMYY Label Year HC_LABEL_YEAR Numeric 4 The Tax Year the record applies to. YYYY e.g Employer Unit Number HC_EMPLOYER_UNIT_ NUM Numeric 3 Zeros for 2004 onwards 2.3 Employee Records Employee records represent all the employee tax credit details of a given employer. Multiple employee records can be found in each exported file. The format of employee records is detailed in Table 3 below. The field labelled size denotes the maximum number of characters of the data returned. Page 5 of 20

6 The number of Tax and USC Rates may increase or decrease subject to legislation. As such fields may be enabled or disabled. Enabled fields are outputted with non-blank values across all employee records. '0' is considered a non-blank value. Disabled fields are left blank. Based on the 2015 number of USC rates, the behaviour will be as follows: Four USC Rates: If four USC rates are in effect for a year, as per 2015, then the USC fields from USC Exempt up to and including USC Rate 4 are enabled and will contain non-blank values. Fields beyond USC Rate 4 will have blank output. The behaviour will be as follows if there is change to the number of rates: Five USC Rates: If five USC rates are in effect for a year then all USC fields are enabled (from USC Exempt up to and including USC Rate 5 ) and will contain nonblank values. Three USC Rates: If three USC rates are in effect for a year then the USC fields from USC Exempt up to and including USC Rate 3 are enabled and will contain non-blank values. Fields beyond USC Rate 3 will have blank output. Two USC Rates: If two USC rates are in effect for a year then the USC fields from USC Exempt up to and including USC Rate 2 are enabled and will contain non-blank values. Fields beyond USC Rate 2 will have blank output. One USC Rate: If there is one USC rate in effect for a year then the USC fields from USC Exempt up to and including USC Rate 1 are enabled and will contain non-blank values. Fields beyond USC Rate 1 will have blank output. No USC Rates: Finally, in the unlikely scenario of USC being abolished, zero USC rates are enabled and none of the USC related fields would be enabled (this includes the omission of all fields from USC Exempt down as found in the list below). Note: The highest rate applicable to an individual employee will be the last non-zero USC rate in the employee record. Taking 4 USC rates as an example, if USC Rate 2 is the last outputted non-zero rate for a record then any enabled fields after USC Rate 2 will contain 0, (fields beyond USC Rate 4 will have blank output). The format of employee records can be seen in table 3 below. Detailed example records showing how these rules are applied can be found in Section 3. Table 3 Employee Records Name Column Name Type Size Description / Validation PPSN ID_PPSN Text 9 Format is 7 numbers and one or two letters appended. Surname CD_SURNAME Text 20 Persons last name Forename CD_FORENAME Text 20 Persons first name Works CD_WORKS_NUM Text 12 Works number Number/Staff Number Address line 1 ADDRESS1 Text 30 Address Address line 2 ADDRESS2 Text 30 Address Address line 3 ADDRESS3 Text 30 Address Date of certificate DT_OF_CERT Numeric 6 Format DDMMYY Date on which DT_CERT_BEGINS Numeric 6 Format DDMMYY Certificate Begins Date on which Certificate ends DT_CERT_ENDS Numeric 6 Format DDMMYY Page 6 of 20

7 Name Column Name Type Size Description / Validation Week1 / Month1 CD_W1_M1 Numeric 1 1 = Week-one/Month-one or 0 Indicator Total Pay to Date CD_TOTAL_PAY_T ODATE Numeric 15 Total pay (less some deductions e.g. pension). Euro and cent. Total Tax to Date CD_TOTAL_TAX_T ODATE Numeric 15 Tax deducted from total pay to date. Euro and cent. PAYE Exempt ID_EXEMPT_INDIC Text 1 Y or N ATOR Yearly Tax Credit CD_YRLY_TAX_CR Numeric 6 Tax credit per year. Euro. ED Monthly Tax Credit CD_MTHLY_TAX_C RED Numeric 8 Tax credit per month. Euro and cent. Weekly Tax CD_WKLY_TAX_C Numeric 7 Tax credit per week. Euro and cent. Credit RED Tax Rate 1 CD_TAX_RATE_1 Numeric 4 Rate of tax. E.g. 20 represents 20% This field can also display decimal rates if necessary in future years. E.g represents 20.5% represents 20.75% Tax Rate 1 CD_YRLY_TAX_RA TE_1 Numeric 6 Yearly pay levels beyond this Euro. Tax Rate 1 Tax Rate 1 CD_MTHLY_TAX_R ATE_1 CD_WKLY_TAX_RA TE_1 Numeric 8 Monthly salary beyond which person Euro and cent. Numeric 7 Weekly salary beyond which person Euro and cent. Tax Rate 2 CD_TAX_RATE_2 Numeric 4 Rate of tax 2 E.g. 40 represents 40% This field can also display decimal rates if necessary in future years. E.g represents 40.5% represents 40.75% Tax Rate 2 Tax Rate 2 Tax Rate 2 CD_YRLY_TAX_RA TE_2 CD_MTHLY_TAX_R ATE_2 CD_WKLY_TAX_RA TE_2 Numeric 6 Yearly pay levels beyond this Euro. Numeric 8 Monthly salary beyond which person Euro and cent. Numeric 7 Weekly salary beyond which person Euro and cent. Page 7 of 20

8 Name Column Name Type Size Description / Validation Tax Rate 3 CD_TAX_RATE_3 Numeric 4 Rate of tax 3 E.g. 40 represents 40% This field can also display decimal rates if necessary in future years. E.g represents 40.5% represents 40.75% Tax Rate 3 Tax Rate 3 Tax Rate 3 CD_YRLY_TAX_RA TE_3 CD_MTHLY_TAX_R ATE_3 CD_WKLY_TAX_RA TE_3 Numeric 6 Yearly pay levels beyond this Euro. Numeric 8 Monthly salary beyond which person Euro and cent. Numeric 7 Weekly salary beyond which person Euro and cent. Tax Rate 4 CD_TAX_RATE_4 Numeric 4 Rate of tax 4 E.g. 40 represents 40% This field can also display decimal rates if necessary in future years. E.g represents 40.5% represents 40.75% Tax Rate 4 Tax Rate 4 Tax Rate 4 CD_YRLY_TAX_RA TE_4 CD_MTHLY_TAX_R ATE_4 CD_WKLY_TAX_RA TE_4 Numeric 6 Yearly pay levels beyond this Euro. Numeric 8 Monthly salary beyond which person Euro and cent. Numeric 7 Weekly salary beyond which person Euro and cent. Tax Rate 5 CD_TAX_RATE_5 Numeric 4 Rate of tax 5 E.g. 40 represents 40% This field can also display decimal rates if necessary in future years. E.g represents 40.5% represents 40.75% USC Exempt IN_EXEMPT_USC Text 1 Y or N. Indicates if person is exempt from USC. Total USC Pay to date CD_TOTAL_USC_P AY_TODATE Numeric 15 Gross pay to date received by employee. Euro and cent. Total USC Tax to date CD_TOTAL_USC_T AX_TODATE Numeric 15 Total USC tax deducted from Gross pay in year to date. Euro and cent. USC Rate 1 CD_USC_RATE_1 Numeric 4 USC rate E.g. 1.5 represents 1.5% This field can also display whole number rates and decimal rates if necessary in future years. E.g. 1 represents 1% 1.75 represents 1.75% Page 8 of 20

9 Name Column Name Type Size Description / Validation USC Rate 1 USC Rate 1 USC Rate 1 AM_USC_YRLY_CU TOFF_1 AM_USC_MTHLY_C UTOFF_1 AM_USC_WKLY_C UTOFF_1 Numeric 15 Yearly gross income beyond this non-zero USC Rate. Euro. Numeric 15 Monthly gross income beyond this non-zero USC Rate. Euro and cent. Numeric 15 Weekly gross income beyond this non-zero USC Rate. Euro and cent. USC Rate 2 CD_USC_RATE_2 Numeric 4 USC rate E.g. 3.5 represents 3.5% This field can also display whole number rates and decimal rates if necessary in future years. E.g. 3 represents 3% 3.75 represents 3.75% USC Rate 2 USC Rate 2 USC Rate 2 AM_USC_YRLY_CU TOFF_2 AM_USC_MTHLY_C UTOFF_2 AM_USC_WKLY_C UTOFF_2 Numeric 15 Yearly gross income beyond this non-zero USC Rate. Euro. Numeric 15 Monthly gross income beyond this non-zero USC Rate. Euro and cent. Numeric 15 Weekly gross income beyond this non-zero USC Rate. Euro and cent. USC Rate 3 CD_USC_RATE_3 Numeric 4 USC rate E.g. 7 represents 7% This field can also display decimal rates if necessary in future years. E.g. 7.5 represents 7.5% 7.75 represents 7.75% USC Rate 3 USC Rate 3 USC Rate 3 AM_USC_YRLY_CU TOFF_3 AM_USC_MTHLY_C UTOFF_3 AM_USC_WKLY_C UTOFF_3 Numeric 15 Yearly gross income beyond this non-zero USC Rate. Euro. Numeric 15 Monthly gross income beyond this non-zero USC Rate. Euro and cent. Numeric 15 Weekly gross income beyond this non-zero USC Rate. Euro and cent. USC Rate 4 CD_USC_RATE_4 Numeric 4 USC rate E.g. 8 represents 8% This field can also display decimal rates if necessary in future years. E.g. 8.5 represents 8.5% 8.75 represents 8.75% USC Rate 4 AM_USC_YRLY_CU TOFF_4 Numeric 15 Yearly gross income beyond this non-zero USC Rate. Euro. Page 9 of 20

10 Name Column Name Type Size Description / Validation USC Rate 4 USC Rate 4 AM_USC_MTHLY_C UTOFF_4 AM_USC_WKLY_C UTOFF_4 Numeric 15 Monthly gross income beyond this non-zero USC Rate. Euro and cent. Numeric 15 Weekly gross income beyond this non-zero USC Rate. Euro and cent. USC Rate 5 CD_USC_RATE_5 Numeric 4 USC rate E.g. 8 represents 8% This field can also display decimal rates if necessary in future years. E.g. 8.5 represents 8.5% 8.75 represents 8.75% Total LPT AM_LPT Numeric 15 Amount of LPT to be deducted. Euro and cent. Page 10 of 20

11 2.4 Footer Record The footer record displays aggregated values. Only a single footer record is found in each exported file. It is the last line in the file. The format of a footer record can be seen in table 4 below. Table 4 Footer record Name Column Name Type Size Description / Validation Employer TC_EMPLOYER_NUMB Text 8 E.g B Number ER Total Yearly Tax TC_TOT_YEARLY_TAX Numeric 15 Euro. Credits _CRED Total Monthly Tax TC_TOT_MONTHLY_TA Numeric 15 Euro and cent. Credits X_CRED Total Weekly Tax TC_TOT_WEEKLY_TAX Numeric 15 Euro and cent. Credits _CRED Total Tax Rate 1 TOT_YEARLY_TAX_RA TE_1 Numeric 15 Euro. Total Tax Rate 1 Total Tax Rate 1 Total Tax Rate 2 Total Tax Rate 2 Total Tax Rate 2 Total Tax Rate 3 Total Tax Rate 3 Total Tax Rate 3 Total Tax Rate 4 TOT_MONTHLY_TAX_R ATE_1 TOT_WEEKLY_TAX_RA TE_1 TOT_YEARLY_TAX_RA TE_2 TOT_MONTHLY_TAX_R ATE_2 TOT_WEEKLY_TAX_RA TE_2 TOT_YEARLY_TAX_RA TE_3 TOT_MONTHLY_TAX_R ATE_3 TOT_WEEKLY_TAX_RA TE_3 TOT_YEARLY_TAX_RA TE_4 Numeric 15 Euro and cent. Numeric 15 Euro and cent. Numeric 15 Euro. Numeric 15 Euro and cent. Numeric 15 Euro and cent. Numeric 15 Euro. Numeric 15 Euro and cent. Numeric 15 Euro and cent. Numeric 15 Euro. Page 11 of 20

12 Name Column Name Type Size Description / Validation Total Tax Rate 4 TOT_MONTHLY_TAX_R ATE_4 Numeric 15 Euro and cent. Total Tax Rate 4 Total USC Rate 1 Total USC Rate 2 Total USC Rate 3 Total USC Rate 4 TOT_WEEKLY_TAX_RA TE_4 TOT_YEARLY_USC_RA TE_1 TOT_YEARLY_USC_RA TE_2 TOT_YEARLY_USC_RA TE_3 TOT_YEARLY_USC_RA TE_4 Numeric 15 Euro and cent. Numeric 15 Euro. Numeric 15 Euro. Numeric 15 Euro. Numeric 15 Euro. Total LPT TOT_LPT Numeric 15 Euro and cent. Number of TC_NUMBER_RECORD Numeric 10 records S Page 12 of 20

13 3 SAMPLE P2C FILE CSV format samples of various employee records are displayed below. These illustrate a variety of scenarios that payrolls are likely to encounter. Each employee record illustrates a particular scenario. USC rates and cut-off s illustrated are based on 2015 regulations. The records can be divided into two groups: Normal Records: 4 USC rates (1.5%, 3.5%, 7% and 8%) apply Medical and Over 70 Records: 2 USC rates (1.5% and 3.5%) apply One sample of each record is illustrated, generated from a Revenue system configured to always output 4 USC Rates. The Appendix contains the complete contents of the file. 3.1 Normal Cases: 4 USC rates (1.5%, 3.5%, 7% and 8%) apply PAYE Exempt, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN P This record represents an employee with a PAYE Exemption marker but who is not exempt for USC. USC Rates 1, 2, 3 and 4 (1.5%, 3.5%, 7% and 8%) apply with 3 USC Cut-Off s, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3. No LPT should be deducted for the employee. " P","JOKAAL","HJFALKLA","","FDAFDASFDA FDAFDAFSD","","",200615,010115,000000,0,0.00,0.00,"Y",7200,600.00,138.47,20,36000, ,692.31,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012, ,231.00,3.5,17576, ,338.00,7, 70044, , ,8,,,,, No USC Cut-Off Points: PPSN UW This record represents an employee who is not exempt for USC but who has no USC Cut-Off Points. One USC Rate, USC Rate 4 (8%) applies. LPT should be deducted for the employee. " UW","YPFFXG","DEDOW","","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,0,0.00,0.00,"N",3300,275.00,63.47,20,32000, ,615.39,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3. 5,0,0.00,0.00,7,0,0.00,0.00,8,,,,, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN G This record represents an employee who is not exempt for USC. USC Rates 1, 2, 3 and 4 (1.5%, 3.5%, 7% and 8%) apply with 3 USC Cut-Off Points, USC Cut-Off Point 1, USC Cut- Off Point 2 and USC Cut-Off Point 3. LPT should be deducted for the employee. " G","ASFZGB","YHBI","","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,0,0.00,0.00,"N",27450, ,527.89,20,6800,566.67,130.77,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012, ,231.00,3.5,17576, ,338.00, 7, 70044, , ,8,,,,, Page 13 of 20

14 3.1.4 USC Cut-Off Point 3 only: PPSN A This record represents an employee who is not exempt for USC. They have no USC Cut-Off Point for USC Rate 1 (1.5%) or USC Rate 2 (3.5%) but do have a USC Cut-Off Point for USC Rate 3 (7%). USC Rate 4 is applied to the excess. No LPT should be deducted for the employee. " A","BSOGXQ","CRNLFZ","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5, 0,0.00,0.00,7, 70044, , ,8,,,,, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3: PPSN RW This record represents an employee who is not exempt for USC. USC Rates 1, 2, 3 and 4 (1.5%, 3.5%, 7% and 8%) apply with 3 USC Cut-Off Points, USC Cut-Off Point 1, USC Cut- Off Point 2 and USC Cut-Off Point 3. No LPT should be deducted for the employee. " RW","XVSLZNT","FKZTE","","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,0,0.00,0.00,"N",1650,137.50,31.74,20,32000, ,615.39,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012, , ,3.5,17576, ,338.00, 7, 70044, , ,8,,,,, No USC Cut-Off Points (Dual Employment): PPSN RX This record represents an employee with a dual employment who is not exempt for USC but who has no USC Cut-Off Points. One USC Rate, USC Rate 4 (8%) applies. LPT should be deducted for the employee. " RX","XVSLZNT","FKZTE","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7,0,0.00,0.00,8,,,,, PAYE Exempt, USC Exempt: PPSN B This record represents an employee who has both a PAYE and USC Exemption Marker. No USC rates apply. LPT should be deducted for the employee. " B","YTBBZHTN","RDKSJUY","","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,0,0.00,0.00,"Y",7315,609.59,140.68,2 0,23800, ,457.70,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,,,,, No USC Cut-Off Point: PPSN A This record represents an employee who is not exempt for USC but who has no USC Cut-Off Points. One USC Rate, USC Rate 4 (8%) applies. No LPT should be deducted for the employee. Page 14 of 20

15 " A","AIXGGZG","JOCDGBQ","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7,0,0.00,0.00,8,,,,, No USC Cut-Off Point (Dual Employment): PPSN AT: This record represents an employee with a dual employment who is not exempt for USC but who has no USC Cut-Off Points. One USC Rate, USC Rate 4 (8%) applies. LPT should be deducted for the employee. " AT","AIXGGZG","JOCDGBQ","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7,0,0.00,0.00,8,,,,, USC Cut-Off Point 1 Only: PPSN R This record represents an employee who is not exempt for USC but has one USC Cut-Off Point (USC Cut-Off Point 1 at 1.5%). As USC Cut-Off Points 2 and 3 have the same value the excess is paid at the highest outputted USC Rate. In this record this is USC Rate 4 (8%). LPT should be deducted for the employee. " R","TYWVFFNYPBBN","RDKSJUY","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,5000,416.67,96.16,3.5,5000, ,96.16,7, 5000,416.67,96.16,8,,,,, USC Exempt: PPSN H This record represents an employee who is not exempt for PAYE but who has a USC Exemption Marker. No USC Rates apply. LPT should be deducted for the employee. " H","QITMUB","LOLQEL","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,,,,, Week 1: PPSN F This record represents an employee who is on a Week 1 basis but is not exempt for USC. USC Rates 1, 2, 3, and 4 (1.5%, 3.5%, 7% and 8%) apply with 3 USC Cut-Off Points, USC Cut-Off Point 1, USC Cut-Off Point 2 and USC Cut-Off Point 3. LPT should be deducted for the employee. " F","WPBYCEZP","QEXMKOU","F-CEASED","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,1,0.00,0.00,"N",0,0.00,0.00,20,21261, ,408.87,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012, ,231.00,3.5,17576, ,338.00, 7, 70044, , ,8,,,,, Page 15 of 20

16 3.2 Medical / Over 70 Records: 2 USC rates (1.5% and 3.5%) apply PAYE Exemption, USC Cut-Off Point 1: PPSN C This record represents an employee with a PAYE Exemption marker but who is not exempt for USC. USC Rates 1 and 2 (1.5% and 3.5%) apply with USC Cut-Off Point 1. LPT should be deducted for the employee. " C","UWBBZCK","BLQFYHM","","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,0,0.00,0.00,"Y",10745,895.42,206.64, 20,36000, ,692.31,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012, ,231.00,3.5,0,0.00,0.00,0,0,0.00,0.00,0,,,,, PAYE Exemption, USC Exemption: PPSN U This record represents an employee who has both a PAYE and USC Exemption marker. No USC rates apply. LPT should be deducted for the employee. " U","S","F","","A A","","",200615,010115,000000,0,0.00,0.00,"Y",1650,137.50,31.74,20,32 800, ,630.77,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.0 0,0.00,0,0,0.00,0.00,0,,,,, USC Cut-Off Point 1: PPSN R This record represents an employee who is not exempt for USC. USC Rates 1 and 2 (1.5% and 3.5%) apply with USC Cut-Off Point 1. LPT should be deducted for the employee. " R","FNGRCOB","CYHELGI","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,5000,416.67,96.16,3.5,0,0.00, 0.00,0,0,0.00,0.00,0,,,,, No USC Cut-Off Points: PPSN S This record represents an employee who is not exempt for USC. As they have no USC Cut- Off Points with non-zero values the excess is paid at the highest outputted USC Rate. In this record this is USC Rate 2 (3.5%). LPT should be deducted for the employee. " S","HNMFS","PIFD","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,0,0,0.00,0.00,0,,,,, USC Exemption: PPSN K This record represents an employee who is not exempt for PAYE but who has a USC Exemption Marker. No USC Rates apply. LPT should be deducted for the employee. Page 16 of 20

17 " K","ILIID","CVSGZ","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,,,,, Page 17 of 20

18 4 APPENDIX USC Rate P2C CSV file An example CSV file containing several employee records is displayed below. This file contains a variety of scenarios that payrolls are likely to encounter. The file was generated from a system configured to always output 4 USC rates. The individual records of this file are explained in Section 3 sample P2C File. To create a CSV file from this text, copy it to a text editor (Notepad or equivalent) and save as a.csv file. HC_TAX_YEAR, HC_EMPLOYER_NUMBER, HC_EMPLOYER_NAME, HC_DATE, HC_LABEL_YEAR, HC_EMPLOYER_UNIT_NUM 2012," L","JM CIBL ",211111,2012,000, ID_PPSN, CD_SURNAME, CD_FORENAME, CD_WORKS_NUM, ADDRESS1, ADDRESS2, ADDRESS3, DT_OF_CERT, DT_CERT_BEGINS, DT_CERT_ENDS, CD_W1_M1, CD_TOTAL_PAY_TODATE, CD_TOTAL_TAX_TODATE, ID_EXEMPT_INDICATOR, CD_YRLY_TAX_CRED, CD_MTHLY_TAX_CRED, CD_WKLY_TAX_CRED,CD_TAX_RATE_1,CD_YRLY_TAX_RATE_1,CD_MTHLY_TAX_RATE_1,CD_WKLY_TAX_RATE_1,CD_TAX_RATE_2,CD_YRLY_TAX_RATE_2,CD_MTHLY_TAX_RAT E_2,CD_WKLY_TAX_RATE_2,CD_TAX_RATE_3,CD_YRLY_TAX_RATE_3,CD_MTHLY_TAX_ RATE_3,CD_WKLY_TAX_RATE_3,CD_TAX_RATE_4,CD_YRLY_TAX_RATE_4,CD_MTHLY_T AX_RATE_4,CD_WKLY_TAX_RATE_4,CD_TAX_RATE_5, IN_EXEMPT_USC, CD_TOTAL_USC_PAY_TODATE, CD_TOTAL_USC_TAX_TODATE,CD_USC_RATE_1,AM_USC_YRLY_CUTOFF_1,AM_USC_MTH LY_CUTOFF_1,AM_USC_WKLY_CUTOFF_1,CD_USC_RATE_2,AM_USC_YRLY_CUTOFF_2,A M_USC_MTHLY_CUTOFF_2,AM_USC_WKLY_CUTOFF_2,CD_USC_RATE_3,AM_USC_YRLY_C UTOFF_3,AM_USC_MTHLY_CUTOFF_3,AM_USC_WKLY_CUTOFF_3,CD_USC_RATE_4,AM_U SC_YRLY_CUTOFF_4,AM_USC_MTHLY_CUTOFF_4,AM_USC_WKLY_CUTOFF_4,CD_USC_RA TE_5,AM_LPT " P","JOKAAL","HJFALKLA","","FDAFDASFDA FDAFDAFSD","","",200615,010115,000000,0,0.00,0.00,"Y",7200,600.00,138.47,20,36000, ,692.31,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012, ,231.00,3.5,17576, ,338.00,7, 70044, , ,8,,,,,0.00 " UW","YPFFXG","DEDOW","","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,0,0.00,0.00,"N",3300,275.00,63.47,20,32000, ,615.39,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3. 5,0,0.00,0.00,7,0,0.00,0.00,8,,,,, " G","ASFZGB","YHBI","","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,0,0.00,0.00,"N",27450, ,527.89,20,6800,566.67,130.77,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012, ,231.00,3.5,17576, ,338.00, 7, 70044, , ,8,,,,, " A","BSOGXQ","CRNLFZ","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5, 0,0.00,0.00,7, 5980,498.34,115.00,8,,,,,0.00 " RW","XVSLZNT","FKZTE","","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,0,0.00,0.00,"N",1650,137.50,31.74,20,32000, ,615.39,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012, , ,3.5,17576, ,338.00, 7, 70044, , ,8,,,,,0.00 Page 18 of 20

19 " RX","XVSLZNT","FKZTE","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7,0,0.00,0.00,8,,,,, " B","YTBBZHTN","RDKSJUY","","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,0,0.00,0.00,"Y",7315,609.59,140.68,2 0,23800, ,457.70,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,,,,, " A","AIXGGZG","JOCDGBQ","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7,0,0.00,0.00,8,,,,,0.00 " AT","AIXGGZG","JOCDGBQ","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,7,0,0.00,0.00,8,,,,, " R","TYWVFFNYPBBN","RDKSJUY","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,5000,416.67,96.16,3.5,5000, ,96.16,7, 5000,416.67,96.16,8,,,,, " H","QITMUB","LOLQEL","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,,,,, " F","WPBYCEZP","QEXMKOU","F-CEASED","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,1,0.00,0.00,"N",0,0.00,0.00,20,21261, ,408.87,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012, ,231.00,3.5,17576, ,338.00, 7, 70044, , ,8,,,,, " C","UWBBZCK","BLQFYHM","","MY REGISTERED OFFICE THE MAIN","","",200615,010115,000000,0,0.00,0.00,"Y",10745,895.42,206.64, 20,36000, ,692.31,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,12012, ,231.00,3.5,0,0.00,0.00,0,0,0.00,0.00,0,,,,, " U","S","F","","A A","","",200615,010115,000000,0,0.00,0.00,"Y",1650,137.50,31.74,20,32 800, ,630.77,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.0 0,0.00,0,0,0.00,0.00,0,,,,, " R","FNGRCOB","CYHELGI","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,5000,416.67,96.16,3.5,0,0.00, 0.00,0,0,0.00,0.00,0,,,,, " S","HNMFS","PIFD","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"N",0.00,0.00,1.5,0,0.00,0.00,3.5,0,0.00,0.00,0,0,0.00,0.00,0,,,,, " K","ILIID","CVSGZ","","MY REGISTERED OFFICE THE 0,0.00,40,,,,,,,,,,,,,"Y",0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,0,0.00,0.00,0,,,,, TC_EMPLOYER_NUMBER, TC_TOT_YEARLY_TAX_CRED, TC_TOT_MONTHLY_TAX_CRED, TC_TOT_WEEKLY_TAX_CRED,TOT_YEARLY_TAX_RATE_1,TOT_MONTHLY_TAX_RATE_1,T OT_WEEKLY_TAX_RATE_1,TOT_YEARLY_TAX_RATE_2,TOT_MONTHLY_TAX_RATE_2,TOT _WEEKLY_TAX_RATE_2,TOT_YEARLY_TAX_RATE_3,TOT_MONTHLY_TAX_RATE_3,TOT_W EEKLY_TAX_RATE_3,TOT_YEARLY_TAX_RATE_4,TOT_MONTHLY_TAX_RATE_4,TOT_WEE Page 19 of 20

20 KLY_TAX_RATE_4,TOT_YEARLY_USC_RATE_1,TOT_YEARLY_USC_RATE_2,TOT_YEARLY _USC_RATE_3,TOT_YEARLY_USC_RATE_4,TOT_LPT,TC_NUMBER_RECORDS " L",55765, , ,220661, , ,,,,,,,,,,601 80,75044,0,, ,17 Page 20 of 20