Accounts Export (Date Range) Report

Summary:

This report (Accounts Export (Date Range)) is a separate report that is only visible for level 5 users.

The report is designed to give an indicative labour cost figure for a date range that includes partial weeks. Since S4labour calculates labour costs based on whole business weeks, contract terms and thresholds, there have been some apportionment of costs and values.

Please note that this report is not available by default and needs to be activated for your organisation to be visible. To activate, please get in touch with your s4labour account manager who will be able to discuss with you and activate.

What dates can I run the report for?

The Accounts Export (Date Range) report can be run either for

• Calendar Month
• Irregular Date Range

What is the "Calendar Month" option on this report?

The shifts included in the report are dictated by the start date chosen. This version of the report will be run commencing at the start date specified by the user. The end date of the report will be calculated to be the start date plus the number of days in the selected month.

For example, 1^st February 2024 will run from 1^st February to the 29^th February 2024.

A report run on the 15^th February 2024 will run until the 14^th March 2024.

NI is calculated using the standard threshold for a monthly pay frequency (see the Rates and Allowances: National Insurance contributions, 1.2 Monthly thresholds for Secondary Threshold(ST) at www.gov.uk). At the moment the threshold is £758, but this is date sensitive. For the purposes of the examples below, the figure of £758 will be used but this may vary from year to year.

The sum total of the base labour cost will be compared to the threshold and the NI percentage applied to any cost above this minimum. At the time of writing, the standard rate is 13.8%.

What is the "Irregular Date Range" option on this report?

This version of the report is intended to be executed for any date range that is less than four weeks in length i.e. less than 28 days. If you require a report for 4-weekly period exactly, please consider using an alternative report, namely "Accounts Export - All Sites" Report, available for Level 5 users.

NI is calculated using a standard threshold of 1/365^th of the annual allowance per day in the date range of the report.

At the time of writing, the threshold is £9100 per annum (see Rates and thresholds for employers 2024 to 2025), this is date sensitive. For the purposes of the examples below the figure of £9100 will be used, but this may vary from year to year.

This equates to £9100/ 365 = £24.93151 per day. This threshold is multiplied by the number of days specified in the date range of the report (see Employer further guide to PAYE and National Insurance contributions; Pay interval – irregular pay intervals of more than a week but not multiples of weeks or months at www.gov.uk).

The sum total of the base labour cost will be compared to the threshold and the NI percentage applied to any cost above this minimum. At the moment, the standard rate is 13.8%.

How are costs calculated in the report?

Hourly

Hourly employees are calculated by including only the days on the rota which apply to the report range selected. This is possible because the labour cost is calculated using only the hours worked and a rate of pay per hour.

Salaried

Salaried employees are paid a weekly amount as determined by their contracted terms irrespective of the hours shown on the rota. The amount paid every week does vary depending on the absence codes entered in a week. To calculate the labour cost for an employee over an irregular date range, which includes partial rota weeks, any partial weeks must have their cost apportioned.

The labour cost is calculated using whole business weeks, this necessitates extending the range of shifts captured outside of the date range requested.

In the example below it is assumed that the business operates with a “working week” commencing on a Monday and running through to a Sunday, with Sunday being the last day of the week.

If a date range were requested from 1^st May (Wednesday) to the 31^st May (Friday) then the labour cost for a salaried employee would be initially calculated using five full business weeks.

The labour cost for each salaried employee is then calculated for each of the five full business weeks (a range of 35 days).

The labour cost is then apportioned for the first and last week (the partial weeks), such that the labour cost calculated for that week is divided in to seven equal portions. The portions that fall outside of the requested report range are discarded.

The remaining portions are then added to the total labour cost of the remaining whole weeks, to provide a total for the requested range (of 31 days).

The Accounts Export (Date Range) report values do not match with the figures I am expecting. Why?

This report will not be comparable with the sum of weekly reports executed for the same period or may not match to the rota page. The below outlines the reasons for differences when comparing to the sum of the individual weekly reports over the same net period or to the rota page:

1. The irregular date range report assumes UK NI thresholds and does not support other taxation schemes.
2. The accounts export (weekly) is measured against a consistent threshold of £175. Since the new report is run for partial weeks, the actual labour cost compared to the NI threshold can be different because there is no fixed working pattern in S4. Therefore, it is not possible to calculate which days the NI threshold should be applied to, and it is evenly applied to every day in the reporting period.
3. It is possible that the secondary NI threshold is changed. The accounts export (weekly) will be applied from the first day of the full working week into which the new threshold applies for the whole week. In the Accounts Export (Date Range) report, the NI applied will be for the threshold that is applicable for the whole range (and will be calculated using the age threshold that is applicable on the first day of the report period).
4. The age of the employee may change during the reported span. The accounts export (weekly) applies the effect of age for the purposes of the NI threshold from the first day of the full working week. In the new report, the NI threshold applied will be for the age of the employee for the whole range (and will be calculated using the age of the employee on the first day of the report period).
5. The percentage for the secondary NI payment my change. The accounts export (weekly) will be applied from the first day of the full working week into which the NI percentage applies for the whole week. In the Accounts Export (Date Range) report, the NI percentage applied will be for the threshold that is applicable for the whole range (and will be calculated using the age threshold that is applicable on the first day of the report period).
6. For incomplete weeks in the period CC Tips figures and Special Pay (SP) the figures are apportioned equally across the days in the date range, i.e. 1/7th of weekly total for each day in the period irrespective of the tronc distribution method.

References

HM Revenue & Customs

Rates and allowances: National Insurance contributions

https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions

Updated 6 April 2024

HM Revenue & Customs

2024 to 2025: Employer further guide to PAYE and National Insurance contributions

https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2024-to-2025-employer-further-guide-to-paye-and-national-insurance-contributions

Updated 23 May 2024

HM Revenue & Customs

Rates and thresholds for employers 2024 to 2025

https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2024-to-2025

Updated 12 March 2024