Your responsibilities when Mazuma runs your payroll

When Mazuma manages your payroll, we handle the calculations and reporting. However, as the employer, you remain legally responsible for making sure everything is accurate and paid on time.

Payroll only works smoothly if we receive the correct information by the agreed deadline and payments are made when due.

Below is a clear breakdown of your responsibilities.

1. Provide accurate information on time

Before each payday, you must provide any relevant payroll information by the agreed cut off date.

This may include:

• Hours worked for hourly paid staff

• Overtime, bonuses or commission

• New starters

• Leavers

• Changes to salary

• Sick leave or other absences

• Statutory payments such as maternity or paternity leave

If information is late or incorrect, this can result in:

• Incorrect payslips

• Incorrect tax or National Insurance

• The need to amend submissions to HMRC

Meeting payroll deadlines is essential because payroll information must be reported to HMRC on or before payday.

2. Approve payroll where required

If your process includes payroll approval, you must review and approve payroll reports promptly.

This ensures:

• Pay is correct

• Deductions are correct

• You know how much needs to be paid to employees, HMRC and the pension provider

Delays in approval can delay payday or cause late reporting.

3. Pay employees on time

You are responsible for paying employees their net pay on or before payday.

Mazuma does not release salary payments unless separately agreed. You must ensure:

• Funds are available

• Payments are made to the correct bank accounts

• Payments match the approved payroll figures

Late or incorrect salary payments can lead to employee complaints and potential legal issues.

4. Pay HMRC on time

You must pay HMRC the amounts due for:

• Income Tax

• Employee National Insurance

• Employer National Insurance

• Student or postgraduate loan deductions

• Apprenticeship Levy, if applicable

Payments are normally due by the 22nd of the following month if paying electronically.

If payments are late, HMRC may charge interest and penalties.

5. Pay pension contributions on time

If you have eligible employees enrolled in a workplace pension:

• Employee contributions must be deducted through payroll

• Employer contributions must be added

• The full contribution must be paid to your pension provider by the deadline

Late pension payments can lead to fines from The Pensions Regulator.

6. Keep us informed of changes

You must tell us about changes such as:

• New business address

• Changes in directors

• Changes in pay frequency

• Employees turning 22 or reaching State Pension age

• Any HMRC correspondence you receive about PAYE

Keeping us informed helps ensure payroll remains compliant.

7. Keep sufficient funds available

You must ensure your business bank account has enough funds to cover:

• Net wages

• HMRC liabilities

• Pension contributions

Payroll liabilities are not optional and must be prioritised.

Why this matters

Even though Mazuma processes your payroll and submits reports to HMRC, you remain legally responsible as the employer.

Providing accurate information on time and making the correct payments ensures:

• Employees are paid correctly

• HMRC deadlines are met

• Pension obligations are fulfilled

• Penalties and interest are avoided