This article lists some of the acronyms and terminology you may encounter while using Cintra iQ. If you spot a missing definition, scroll to the bottom of this page, click one of the buttons below and let us know…
A-E
AE | Auto-enrolment (in workplace pension schemes) |
AHP | Average holiday pay |
AOE | Attachment of Earnings |
AWE | Average Weekly Earnings |
AVC | Additional Voluntary Contribution (for pensions) |
BACS | Bankers' Automated Clearing Services - a UK payment system to process direct debits and credits between bank accounts, commonly used for payroll. |
BFWD | Brought Forward |
BiK | Benefit in Kind - A non-cash benefit given to an employee (e.g. company car, private healthcare) that may be subject to tax. |
BUN | Bureau User Number. Cintra's BUN is B60242 |
DEA | Direct Earnings Attachment |
DfE/DfES | A reference number for qualified teachers |
DTO | Date take-on - the process of migrating, loading, and integrating data from one system or source into a new or existing one, often for a specific purpose like a payroll system update. |
EPS | Employment Payment Summary - a file sent to HMRC containing information about the employee's NI contributions, tax deductions etc. See also FPS. |
EYU | Earlier Year Update |
F-I
FEWD | Further Education Workforce Data |
FBI | File by Internet - used to send data to HMRC |
FPS | Full Payment Submission - a monthly report that employers using the PAYE system must sent to HMRC. It includes employees' pay, taxable earnings, NICs, and other deductions.Employers must send an EPS if the employee does not get paid each month. |
FTE | Full Time Equivalent (calculations) |
FUST | Freeport Upper Secondary Threshold - a special threshold used to calculate NICs |
GPG(R) | Gender Pay Gap (Report) |
GTC | A reference number for qualified teachers |
HRMC | His / Her Majesty's Revenue and Customers - the UK tax office |
J-O
KIT (days) | Keep In Touch (days) - days spent in the office during parental leave where employees work without affecting their leave. This can ease the worker's transition back to work. |
LEL | Lower Earning Limit |
LGPS | Local Government Pension Scheme |
LWD | Last Working Date |
MDC | Monthly Data Collection (for teachers' pensions) |
MCR | Member Contribution Returns |
MPP | Maternity Pay Period |
NI | National Insurance |
NIC(s) | National Insurance Contributions |
NMW | National Minimum Wage |
OpRA | Optional Remuneration Arrangements - An HMRC tax rule where giving up salary for a Benefit in Kind (BiK) means the taxable value is whichever is higher: the salary foregone or the BiK’s standard value. |
OSP | Occupational Sick Pay |
OSS | Outsourced Services. The bureau team within Cintra that provides payroll services to customers. |
P-S
OSP | Occupational Sick Pay |
P6 | A notice sent by HMRC if an employee's tax code changes during the tax year. |
P9 | A notice issued by HMRC at the start of the tax year to inform employers of which tax codes employees should be on. |
P11D | A form used by employers to report benefits in kind (like company cars or private medical insurance) provided to employees and directors. |
P32 | A summary of the employer’s total PAYE and National Insurance liabilities, used to calculate payments to HMRC. |
P45 | A form given to an employee when they leave a job, showing their pay and tax paid so far in the tax year. |
P46 | A form used when a new employee didn't have a P45. This has mainly been replaced by starter checklists. |
P60 | A year-end summary given to employees showing total pay and deductions for the tax year. |
PAYE | Pay As You Earn - how most people in the UK pay tax. |
PAYE scheme | Used to report your tax information to HMRC. Each PAYE scheme has an HMRC registration number. One PAYE scheme can contain multiple payrolls. |
Payroll | A group of employees paid on the same schedule. |
PGLD | Postgraduate Loan Deductions. See also SLD. |
PIW | Period of Incapacity for Work. A term used in the context of SSP for employees absent from work due to sickness. |
RTI | Real Time Information, i.e. information you see / send is live. |
SAP | Statutory Adoption Pay |
SBP | Statutory Bereavement Pay |
SER | Small Employer Relief |
SHPP | Statutory Shared Parental Pay |
SLD | Student Loan Deductions. See also PGLD. |
SMP | Statutory Maternity Pay |
SNCP | Statutory Neonatal Care Pay |
SPP | Statutory Paternity Pay |
SSP | Statutory Sick Pay |
STD18 | A BACS file format |
SSP | Statutory Sick Pay |
SUN | BACS Service User Number -a unique six-digit identifier for businesses that collect or send direct debit payments in the UK. |
T-Z
TOIL | Time Off In Lieu |
UKPRN | UK Provider Reference Number - A unique 8-digit identifier for educational providers in the UK. |