General
1. The PAYE for Nannies Ltd (“PFN”) payroll and pension services are offered to a employer (“the Client”) by PFN on payment of a subscription charge. Subscription charges may be payable annually or in some cases every month and will cover provision of payroll services during the period covered by the subscription (“the Subscription Period”). For this subscription PFN will provide a payroll and/or pension services for the employee notified to it at the commencement of the service, act as the Client’s agent in dealings with HM Revenue and Customs (“HMRC”), provide payslips at least 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 will also calculate and produce all relevant documents relating to any end-of-year employer’s returns which are due within the Subscription Period and file these with HMRC. The payroll services do not cover record keeping related to employee holidays, employee benefits or expenses paid to employees.
2. PFN will not accept any liability for unpaid tax, National Insurance contributions, pension contributions or other levies from HMRC, the Benefits Agency the Pensions Regulator (“TPR”), the National Employee Savings Trust (“NEST”) or any other provider of the employer’s pension scheme howsoever these arise. The Client is, and will remain, the employer and is responsible for all tax, National Insurance, pension contributions (both employer and employee contributions), attachments of earnings, HMRC penalties or charges and any penalties levied by TPR. The Client retains full responsibility for the payment of all wages to the employee and all tax, National Insurance and other charges to HMRC and all pension contributions to the provider of the employer’s pension scheme. PFN 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 form submitted to PFN prior to commencement of PFN’s services (“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 service, otherwise it will be at the full 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 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 rate 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, in the case of an annual Subscription Period, 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 an annual Subscription Period and a replacement employee is employed, PFN 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 will notify HMRC and any pension provider that PFN is no longer acting on the Client’s behalf. On request, PFN will return all documents PFN 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 by the Client to PFN on the Payroll Service Information Form at the time of initial subscription and any revised information subsequently provided in writing by the Client. During the Subscription Period, the Client undertakes to check all calculations, estimates and pay documents produced by PFN and notify PFN of any errors or omissions as soon as possible. PFN 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 or pension rates comply with current legislation relating the National Minimum Wage, the National Living Wage or the minimum rates of pension contributions.
10. PFN cannot be held responsible for any penalties levied by HMRC or TPR, loss or overpayment of wages, tax, National Insurance or pension contributions owing 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 HMRC.
11. The Client undertakes to notify PFN 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 to make any necessary amendments to forthcoming payroll documents. Where the Client has failed to notify PFN of a change by the Cut-Off Date and this results in PFN having to re-process the payroll or perform additional work to correct payroll documents already issued, or if the Client requests PFN to produce and send copies of any documents previously sent to the Client, PFN 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 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 incorrect or misleading information and this results in PFN having to re-process the payroll or perform additional work to correct payroll documents already issued, PFN 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 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 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, had not been carried out by PFN.
14. Provided the Client has provided the necessary authorisations, PFN will file the end-of-year documents required by HMRC electronically.
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 or National Living Wage. PFN will use rates of pay and produce payroll documents based solely on the Client’s determination.
16. In order to operate a Client’s payroll and pension scheme, PFN needs, for either legal or operational reasons, to share a Client’s information with certain bodies such as HMRC, TPR and the chosen pension provider. PFN. does not share a Client’s 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.
The above general terms apply to all PFN services. In addition the further terms below apply to specific services.

Bronze Service
1. The PFN Bronze payroll pension service is offered to the Client by PFN on payment of a annual subscription charge.
2. The Bronze payroll service does not cover provision of pension services by PFN other than, providing the Client has provided PFN with the details requested by PFN, the filing of a Declaration of Compliance with TPR. If the Client wishes to operate a pension scheme, PFN will include details of any pension contributions, calculated by the client and provided to PFN, on the employee’s payslip.
3. The Bronze payroll service does not cover provision by PFN of an employment contract for the Client’s employee.

Silver Service
1. The PFN Silver payroll pension service is offered to the Client by PFN on payment of a annual subscription charge.
2. The Silver payroll service covers provision of pension services by PFN, including set up and operation of an employer’s pension scheme with NEST. PFN will include details of any pension contributions, calculated by PFN, on the employee’s payslip and will update NEST with all such contributions on a monthly basis. It remains the Client’s responsibility to make all payments of pension contributions to NEST.
3. The Silver payroll service covers provision by PFN of an employment contract for the Client’s employee.

Gold Service
1. The PFN Gold payroll pension service is offered to the Client by PFN on payment of a annual subscription charge plus an additional monthly subscription charge. All charges will be collected by direct debit.
2. The Subscription Period will be automatically extended after the Initial Subscription Period, until cancelled in writing or by email by the Client.
3. The Gold payroll service covers provision of pension services by PFN, including set up and operation of an employer’s pension scheme with NEST. PFN will include details of any pension contributions, calculated by PFN, on the employee’s payslip and will update NEST with all such contributions on a monthly basis.
4. The Gold payroll service covers provision by PFN of an employment contract for the Client’s employee.
5. PFN will collect an amount of money from the Client’s nominated bank account each month by direct debit provided the total amount due is less than £5,000. The amount to be collected will be equal to the employee’s gross pay for the month, or if weekly paid, for the gross pay for the number of weeks processed by PFN in any month, plus any employer’s National Insurance due to HM Revenue for this amount of gross pay, plus any pension contributions due to the pension provider, plus PFNs monthly and annual (if due) subscription charges. If the amount to be collected exceeds £5,000, PFN will request the Client to make a payment into PFN’s nominated bank account by BACS transfer or standing order. Any balance remaining from the amount due to PFN after the Client’s payment has been received will be collected from the Client by PFN by direct debit. Always provided that clear instructions and the full amount of any monies due have been received from the Client to make all payments and to cover the PFN fee, and acting at all times as the agent of the client, PFN will make all payments of wages to the employee, all payments of tax and NI to HMRC and all pension contributions due to the pension provider on the client’s behalf.
6. If any direct debit instruction issued by PFN to the Client’s bank fails, or is delayed, refused or rejected for any reason by the Client’s bank, or if PFN does not receive the full amount requested in the direct debit by any other means, PFN will not be liable to make any payments due either to the employee or to HMRC or to the pension provider. PFN will also make a charge to the Client of £24 for each failed, refused or rejected direct debit to cover PFN’s additional processing costs.
7. For the avoidance of doubt, the Client is liable to pay the employee’s wages as well as tax and national insurance contributions on these and all pension contributions due to the pension provider. PFN is responsible for the correct calculation of these payments, for collecting the money from the Client’s account and for transferring it to the employee and to HMRC and the pension provider as appropriate. PFN accepts responsibility for all errors made by PFN or late payments resulting from an error made by PFN, and will reimburse the Client for all financial consequences of such incorrect or late payments, save where the error resulted from incorrect information supplied by the Client, or where PFN has been unable to collect a direct debit for the relevant payment. The Client is, and will remain, the employer and PFN is at all times acting only as the agent of the Client.
8. A further subscription will be required for any additional staff (other than replacements for employees who have left). 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 service, otherwise it will be at the full rate of the current PFN fee.
9. PFN will notify the Client of the amount of any payments to be made to the employee, HMRC or to the pension provider before close of business on the 12th of the month in which the payments are due to be made. The Client undertakes to notify PFN of any changes required to the amounts previously notified to the Client or 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 to make any necessary amendments to forthcoming payroll documents and payments to the employee or HMRC. PFN will not be liable for the cost of any incorrect payments made either to the employee or to HMRC or to the pension provider if the amounts paid were incorrect because the Client failed to notify PFN of any changes before the Cut-Off Date.
10. Where the Client has failed to notify PFN of a change by the Cut-Off Date or has given PFN incorrect or misleading information and this results in PFN having to re-process the payroll or perform additional work to correct payroll documents already issued, or if the Client requests PFN to produce and send copies of any documents previously sent to the Client, PFN will have the right, at its discretion, to charge an additional fee to cover any additional work PFN might have to carry out to amend or correct any incorrect payroll documents which have been processed or to produce copies of any documents.