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HM Revenue & Customs (HMRC) recently issued the updated Employer CD-ROM from 8 June 2009 to employers.  HMRC have recognised there are a number of errors and are working on a fix.  The following errors have been noticed:

•  Net Pay Estimator – the results from the Net Pay Estimator on the updated edition of the CD-ROM are incorrect. The estimated net pay shown only includes the deduction for tax and not National Insurance. Employers can use the National Insurance Contributions Calculator on the CD-ROM to work out the National Insurance due.
• SSP and SSP2 Calculator – on a small number of occasions the results on these two calculators are incorrect. To ensure employers are paying the correct amount of SSP to their employee’s employers should please use the calculator on the HMRC website.
• P11D working sheet 2 – if employers use this sheet to calculate the car benefit on cars with a list price of more than £80,000 the taxable amount is incorrect. The car benefit calculator on the CD-ROM is correct.

HM Revenue & Customs issued a downloadable “patch” in July and to access, please click here.

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