Terms & Conditions

1. The payroll service is offered to a Client by PFN Payroll (a trading name of PAYE for Nannies Ltd.) on payment of a monthly subscription charge. For this subscription PFN Payroll will provide a payroll service for the employee notified to it at the commencement of the service, act as the Client’s agent in dealings with HM Revenue, provide payslips once a month (either weekly or monthly payslips) and provide a monthly Employer’s Summary showing the employer’s liability for tax and National Insurance. PFN Payroll will also calculate and produce all relevant documents relating to any end-of-year employer’s returns which are due within the annual Subscription Period and file these with HM Revenue. The payroll service does not cover deductions related to pension contributions or record keeping related to pension contributions or holidays.
2. PFN Payroll will not accept any liability for unpaid tax, National Insurance contributions or other levies from HM Revenue or the Benefits Agency howsoever these arise. The Client is, and will remain, the employer and responsible for all these. The Client retains full responsibility for the payment of all wages to the employee and all tax, National Insurance and other charges to HM Revenue. PFN Payroll is at all times acting only as the agent of the Client.
3. The Subscription Period starts on the day the specified by the Client on the Payroll Service Information Form as the Start Date of Employee’s Employment. A further subscription will be required for any additional staff (other than replacements – but see 7 below). This will be at a reduced rate if the additional employee is paid at the same frequency as any current employee registered with the PFN Payroll service, otherwise it will be at the full annual rate.
4. The Subscription Period for an annual subscription will expire no more than twelve months after the first day to be included in payroll calculations unless the subscription is renewed or unless it has been suspended and subsequently restarted (see 6 below). The length of the Subscription Period may be shortened if certain events occur (see 11 and 12 below). PFN Payroll may decline to renew the subscription at its discretion or may terminate the service at any time and refund a pro-rata proportion of the subscription to the Client.
5. A reduced rate of subscription may be offered for an employee employed for a temporary service period of up to three months. In these cases, the service period will expire when employment of the employee ends or after three months, whichever occurs first. Employment for periods of greater than three months requires a full annual subscription, except for temporary staff employed by a current client during maternity leave or extended periods of sick leave for the original employee (but see 7 below).
6. No refund will be given if the employee leaves the Client’s employment or the service is no longer required for any reason during the Subscription Period. However, the Subscription Period will be suspended on the date of leaving of a Client’s employee and will be restarted on the first day of employment of any subsequent employee.
7. If the employee leaves the Client’s employment during the Subscription Period and a replacement employee is employed, PFN Payroll will operate a payroll service for the new employee for the remainder of the Subscription Period for no additional charge. An employee employed to cover for an employee on maternity or sick leave is not classed as a replacement employee as the original employee remains employed by the client and an additional subscription (at the rate for temporary staff, if paid at the same frequency as the original employee and at the full annual rate if paid at a different frequency) is therefore payable for the temporary employee providing cover.
8. All payroll services will cease following the expiry of the Subscription Period or earlier if requested by the Client, and PFN Payroll will notify HM Revenue that PFN Payroll is no longer acting on the Client’s behalf. On request, PFN Payroll will return all documents PFN Payroll is holding on the Client’s behalf to the Client or to a nominated alternative agent and will provide details of all pay and deductions calculated since the beginning of the tax year.
9. Payroll calculations will be based on the information provided to PFN Payroll on the PAYE for Nannies Payroll Service Information Form at the time of initial subscription and any revised information subsequently provided in writing by the Client. The Client undertakes to check all calculations, estimates and pay documents produced by PFN Payroll and notify PFN Payroll of any errors or omissions as soon as possible. PFN Payroll accepts no responsibility for any financial loss arising from errors in documents or calculations which the client has undertaken to check. PAYE for Nannies has no responsibility for checking that pay rates comply with current legislation.
10. PFN Payroll cannot be held responsible for any penalties levied by HM Revenue, loss or overpayment of wages, tax or National Insurance due to calculation errors resulting from incorrect or incomplete information supplied by the Client or late submission of documents or monies by the Client to ourselves or to HM Revenue.
11. The Client undertakes to notify PFN Payroll of any changes to employment or pay arrangements by the date each month (the Cut-Off Date) notified to the Client at the start of the service. This will enable PFN Payroll to make any necessary amendments to forthcoming payroll documents. Where the Client has failed to notify PFN Payroll of a change by the Cut-Off Date and this results in PFN Payroll having to re-process the payroll or perform additional work to correct payroll documents already issued, or if the Client requests PFN Payroll to produce and send copies of any documents previously sent to the Client, PFN Payroll will have the right, at its discretion, to charge an additional fee or reduce the Subscription Period covered by the Client’s current subscription by the number of months or weeks re‑processed to cover any additional work PFN Payroll might have to carry out to amend or correct any incorrect payroll documents which have been processed or to produce copies of any documents.
12. Where the Client has given PFN Payroll incorrect or misleading information and this results in PFN Payroll having to re-process the payroll or perform additional work to correct payroll documents already issued, PFN Payroll will have the right, at its discretion, to charge an additional fee or reduce the Subscription Period covered by the Client’s current subscription by the number of months or weeks re‑processed to cover any additional work PFN Payroll might have to carry out.
13. Verbal communications and instructions of any sort will not be accepted unless confirmed in writing or by email. PFN Payroll will not accept responsibility for any costs, charges or penalties incurred by the client because a verbal instruction from the Client, which has not been confirmed in writing by the Client by the Cut-Off Date, has not been carried out by PFN Payroll.
14. Provided the Client has provided the necessary authorisations, PFN Payroll will file the end-of-year documents required by HM Revenue electronically. This will allow the client to benefit from any financial incentives offered by HM Revenue for electronic filing.
15. The Client retains responsibility for determining if the employee is entitled to any payment of wages, benefit or rebates and that the employee is being paid at or above the National Minimum Wage. PFN Payroll will use rates of pay and produce payroll documents based solely on the Client’s determination.
16. In order to operate your payroll and pension scheme, PFN Payroll needs, for either legal or operational reasons, to share your information with certain bodies such as HMRC, The Pensions Regulator and the chosen pension provider ;  NEST.  PFN Payroll does not share your information with any third parties for marketing purposes.  For further information on data handling (including the GDPR), please consult the Privacy Policy. There is a link to this at the bottom of all pages on the website.