The payments by employee report is available when a payroll is at 'Verify' status so that the payroller can conduct checks on the payroll being run before generating payslips and RTI’s. It can also be produced for a single pay date if required, this will group together the PBE for all payrolls with a pay date of the date selected.

This can be done by going to Payroll - Reports - Standard reports.
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Once you have selected this, it will bring you to a reports screen with a drop down menu with various reports you can access. This is where you can select 'Payments By Employee Grouping'.

Once selected, it will bring up filters for you to input the ranges of data in which you would like to view.

Once you have filled out the fields, you have an option to toggle 'Download Detailed Version'. If you leave this toggled off, it will pull a report with all the breakdown of payment information grouped by agency. If you toggle this on, it will pull a report with all the breakdown of payment information grouped by contractor.

Once you are happy with the data ranges, you can click 'run'.

Once you have clicked 'run', the status will change to pending which can be refreshed by clicking the blue circle arrow, as shown below:

The status will then change to 'Generated' once ready and it will also give a time and date stamp of when this was done:

If you select download, it will head to your downloads section where you can then open the report via excel.

PLEASE NOTE - The PBE report will differ on each payroll type so the below guide is all possible columns. Therefore some column numbers may not align to what is on your report.

Format - Column - Header Name - Guide

A - Employee ID - This will show the system ID number for the worker on this row.

B - Firstname - The first name of the worker on this row.

C - Surname - The Surname of the worker on this row.

D - Net Sales Invoice - The net value of all sales invoices which have been selected for running on this payroll which relate to the contractor specified in columns A, B and C.

E - VAT Sales Invoice - The total VAT applied to the invoices which relate to the person.

F - Gross Sales Invoice - This will equal column D+E.

*G - Taxable Pay - Net Invoice value less employment costs which have been applied in the system settings and any other custom pay deductions *.

H - Total Pay - This is the total amount of money due to be paid to the contractor and will be the amount on the banking file.

I - Tax - This is the total amount of PAYE tax the person is incurring on this payroll.

J - EEs NIC - This is the total employees National Insurance contributions for this payroll.

K - ERs NIC - This is the total employers National Insurance contributions on this payroll.

L - Student Loan - If the person has student loan set on their record it will calculate the deduction based on the setting. This column will display the total value of the student loan deduction.

M - Post Graduate Loan - If the person has a post graduate loan set on their record it will calculate the deduction based on the setting. This column will display the total value of the post graduate loan deduction.

N - EEs Pension - This shows the total value of the employees pension contributions as per any global company settings (or pension override settings on the contractors account).

O - ERs Pension - This shows the total value of the employers pension contributions as per any global company settings (or pension override settings on the contractors account).

*P - Margin - This shows the margin set under the payroll setting of the Customer or if overridden at people level.

Q - Company Extras - If the person has any company extras set on their person record, they will be deducted from the payroll (one per pay interval).

R - Agency Extras - If the person has any agency extras set on their person record, they will be deducted from the payroll (one per pay interval).

S - Personal Expenses - If the person claims any reimbursement costs, the amount processed will be shown in this field.

T - Apprenticeship Levy - This shows the apprenticeship levy amount calculated at 0.5% of the total taxable pay (Column G).

*U - Agency Charge - This column is the total for ERs pension being refunded on the CAE model. This stops the refund being passed down to the worker.

*V - SE Tax Deduction - This only applies if the person is self-employed. This deducts the tax set at company level (usually at 18%) for the self-employed person.

W - Chq. Deduction - When the custom SE tax deduction for self-employed person is used, this will show the nearest rounding of the 18% tax percentage set at company.

X - Other Deductions - This will show all the deduction processed except net pay already processed.

Y - Custom Payment - This will show any custom pay element paid to the employee. This is setup in payroll.

Z - Deduction Gross Pay - If a custom pay element is set, this will show the custom pay element deduction amount processed in the payroll.

AA - Deduction Net Pay - If a custom pay element is set, this will show the custom pay element deduction amount from the invoice net pay.

AB - Deduction Net Pay Invoice- If a custom pay element is set, this will show the custom pay element deduction amount from the invoice net pay.

*AC - Court Order Deduction - This field will show any court order deduction setup.

AD - Advance Deduction - This shows the advance amount processed in payroll which is set under the payroll settings.

*AE - Accrued Holiday Pay - When accrued holiday pay option is ticked, this filed will show the accrued holiday amount.

*AF - Accrued Employment Costs on Holiday Pay - When accrued employment costs on holiday pay option is ticked, this filed will show the accrued employment costs on holiday amount.

AG - Holiday Pay Paid Out - This field shows the accrued holiday pay amount paid out in payroll.

AH - Accrued Employment Costs Paid Out - This field shows the accrued employment costs on holiday pay amount paid out in payroll.

AI - Additional Required Contribution - The amount deducted if additional required contributions is set to deduct from the worker.

AJ - Pay Between Assignment - This shows the amount workers are paid for the time in between assignments.

AK - Net Pay Balancing - This shows the amount needed to make up the guaranteed net pay set on the assignment.

AL - Pension AVC - This shows any pension voluntary contributions processed on top of regular pension contributions.

*AM - Pension Salary Sacrifice - This shows the pension deductions taken out as salary sacrifice.

AN - Private Pension - This shows the private pension deduction.

AO - Private Pension Fee/Margin - This shows the margin deducted for processing the private pension.

AP - SEMP VAT Amount - This shows the VAT amount paid to the self-employed worker (Worker must be VAT registered)

AQ - Net Pay Already Processed - This amount will be shown if a 2nd payroll is processed for the worker in the same week.

AR - CIS VAT Witheld - This shows the CIS VAT witheld if the worker is subject to reverse charge VAT.

AS - Employment Cost Gain - While using Pay and Charge rate model, an amount will be shown here if there is any cost gain or loss.

AT - Statutory Pay Emp Loss - This shows the company loss due to statutory payments.

AU - SPP - The amount of paternity pay paid out in this payroll.

AV - SAP - The amount of adoption pay paid out in this payroll.

AW - SHPP - The amount of shared parental leave paid out in this payroll.

AX - SPBP - The amount of bereavement leave paid out in this payroll.

AY - SSP - The amount of sick pay paid out in this payroll.

AZ - SMP - The amount of maternity pay paid out in this payroll.

BA - SNCP - The amount of neonatal pay paid out in this payroll.

BB - Employee Ownership Bonus - This will display the amount for workers with an employee ownership bonus amount

BC - Check - The check calculation amount should be 0 or + / -0.01 – This means that the payroll run is correct. Any other variance amount will need to be checked.

BD - Tax Code - This displays the tax code as per the person’s settings which has been applied on the payroll.

BE - NI Category - This shows the the NI Category of the worker.

BF - Basis - If this field is blank, then this indicates tax code is on cumulative basis. If the file shows X, then the tax code is on W1 / M1.

BG - CIS Tax Treatment - This will display the workers tax treatment.

BH - Frequency - This column will display either W (weekly)or M (monthly) to indicate on which frequency basis the payroll has calculated.

BI - Hours - This will display the total number of national minimum wage hours (NMW hours) which have been used in the calculation of the payroll.

BJ - Pay Int - This will display how many pay intervals have been applied to the payroll. 1 pay interval for weekly is considered as a week and 1 pay interval for monthly is considered a month. Depending on the frequency set for the person will depend on the consideration of the pay interval.

BK - Weekly Pay Int. YTD - For weekly paid workers this will display the total number of weekly pay intervals the person has had allocated to payrolls in the current Year to date.

BL - Monthly Pay Int. YTD - For monthly paid workers this will display the total number of monthly pay intervals the person has had allocated to payrolls in the current Year to date.

BM - Review Payments - This will display any review payments set up under Payroll -> Preparation -> Review Payment.

BN - Notes - This will display any notes where action may be required or there is something unusual about the payroll (see PBE notes for more info).

BO - Pension Status - This field will show any given pension status for that payroll. The possible comments are Auto Enrolled/Opted Out/Postponed. If this column is blank, then no actions were taken this payroll.

BP - Enrolled This Payroll - Will either be Y/N dependant on if they enrolled into the AE scheme this payroll.

BQ - Company Name - This column displays the name of the Umbrella company or limited company the person is currently employed by / payroll run through.

BR - Product - This column will display the workers role type.

BS - Email Address - This column displays the email address of the worker.

BT - Account Name - This column displays the name of the person whose bank account it is.

*The calculation in these cells will depend on the settings chosen in the system at various levels.

In the Payments by Employee report, the notes section could display one of the following messages when there are warnings, errors or other items of note which should be considered when verifying the payroll. These are the possible notes and what they mean.

Below NMW - The whole row will highlight in red when this message appears. The Net Pay calculated on this payroll will mean that the person is receiving below the national minimum wage when divided by the number of NMW hours which have been processed. The payroll will uplift the net pay to ensure they receive NMW and as a result this will be deducted from the company margin (Note: margin column may go negative).

Charge rate too low - The whole row will highlight in red. And this message means that for CAE models, you have put the charge rate too low and the payroll is going below NMW. For the CAE model the employment costs are on the invoice/charge rate.

Uplift rate too low - The whole row will highlight in red. And this message means that for CAE models, you have put the uplift rate too low at the customer level and the payroll is having to process a negative margin to push it through.

Conflict with pay charge rate - The whole row will highlight in red. This message is alerting you to the fact the pay/charge rate has changed at assignment level since the invoice/timesheet was raised.

Conflict with uplift rate - The whole row will highlight in red. This message is alerting you to the fact the uplift rate has changed at assignment level since the invoice/timesheet was raised.

Company VAT is set as flat rate - The company is set to flat rate VAT and this self employed worker is VAT registered.

Expenses CFWD - The calculation has been unable to process the full value of the persons expenses in this payroll. Any expenses not applied will be carried forward to the next payroll run for the person.

Total periods exceeds current period number - The whole row will highlight yellow when this message appears, this is to indicate that the person you are running payroll for has had more pay intervals allocated to their payrolls in the current tax year than the week in which you are running payroll. E.g. you are running a weekly payroll in week 8 of the tax year. The person you are running payroll for has already had 7 weekly payrolls processed this tax year and the one you are currently running has 2 pay intervals taken into consideration bringing the total to 9 pay intervals.

Multiple customers - This is an indication that the payroll you are processing for this person is in relation to multiple customers (i.e. the contractor has worked for multiple assignments with different agencies).

Outstanding deduction on net pay processed - This means that the person has had a payroll rolled back and at the point of rolling back the payroll the system user has indicated that the person has already received the net pay. This message will show if the previous net pay received exceeds that of the newly calculated pay on the payroll and there is an amount outstanding to be deducted in the next payroll.