Common payroll acronyms

A

ABAB:
Admin Burdens Advisory Board

ACAS:
Advisory, Conciliation and Arbitration Service

AEO:
Attachment of Earnings Order

AML:
Additional Maternity Leave

APP:
In relation to statutory payments: Adoption Pay Period
In relation to pensions: Appropriate Personal Pension scheme

ASPL:
Additional Statutory Paternity Leave

ASSP:
Additional Statutory Paternity Pay

AVC:
Additional Voluntary Contribution

AWE:
Average Weekly Earnings

B

BACS:
Organisation used for transferring money between UK banking institutions.

BERR:
Department of Business, Enterprise and Regulatory Reform

BIS:
Department for Business, Innovation and Skills

BRCC:
Better Regulation Consultative Committee

BSP:
Basic State Pension

BUNAC:
British Universities North America Club

C

C-MEC:
Child Maintenance and Enforcement Commission

CA:
Contributions Agency (now NICO)

CAO:
Conjoined Arrestment Order

CCV:
Child Care Vouchers

CHAPS:
Clearing House Automated Payments System

CIMPS:
Contracted In (sic) Money Purchase Scheme

CIS:
Construction Industry Scheme

CMA:
Current Maintenance Arrestment

CML:
Compulsory Maternity Leave

COMBS:
Contracted Out Mixed Benefit Scheme

COMPS:
Contracted Out Money Purchase Scheme

COP:
Computerisation Of PAYE

COSR:
Contracted Out Salary Related

CSA:
Child Support Agency

CTAEO:
Council Tax Attachment of Earnings Order

D

DEO:
Deduction from Earnings Order (raised by CSA for child maintenance)

DWP:
Department for Work and Pensions

E

EA:
Earnings Arrestment (Scotland)

EAS:
Employer Alignment Submission

EAT:
Employment Appeals Tribunal

ECON:
Employer Contracted Out Number

EDI:
Electronic Data Interchange

EEA:
European Economic Area

EEC:
European Economic Community

EFT:
Electronic Funds Transfer

EPS:
Employer Payment Summary

ERA:
Employment Rights Act

ESA:
Employment and Support Allowance

ESC:
Extra Statutory Concession

ET:
Earnings Threshold

EWC:
Expected Week of Confinement (also known as Expected Week of Childbirth)

EYU:
Earlier Year Update

 

F

FAB:
Features Advantages Benefits

FdA:
Foundation degree Arts

FOT:
Free Of Tax

FPS:
Full Payment Submission

FSAVC:
Free Standing Additional Voluntary Contributions

FURBS:
Funded Unapproved Retirement Benefit Scheme

G

GB:
Great Britain (comprising England, Scotland and Wales)

GMP:
Guaranteed Minimum Pension

GPP:
Group Personal Pension (plan)

H

HMCS:
Her Majesty's Courts Service

HMT:
Her Majesty's Treasury

I

ICO:
Information Commissioner's Office

ISDN:
Income Support Deduction Notice (raised by DWP)

J

JSA:
Job Seekers' Allowance

K

Kilo:
In units of measure (outside the computer industry) 1000 eg £100K = £100.000
In units of measure (within the computer industry) 1024 eg 100Kb = 102,400 bytes

L

LEL:
Lower Earnings Limit

M

MA:
Maternity Allowance

MPP:
Maternity Pay Period

MW:
Matching Week

N

NIC:
National Insurance contributions

NICO:
National Insurance Office (part of HMRC)

NINO:
National Insurance Number

NIRS2:
National Insurance Recording System mark 2. Now part of NPS

NMW:
National Minimum Wage

NPS:
HMRC's National insurance and PAYE service (a merger of COP and NIRS2)

NRA:
Normal Retirement Age

NVR:
NINO Verification Request

O

OAL:
Occupational Adoption Leave

OML:
Ordinary Maternity Leave

OMP:
Occupational Maternity Pay

OPL:
Occupational Paternity Leave

OSP:
Occupational Sick Pay

P

PAYE:
Pay As You Earn

PIE:
Personal Incidental Expenses

PILON:
Pay In Lieu Of Notice

PPP:
Paternity Pay Period

Primary:
In relation to NIC's, primary refers to the employee (or director). Eg primary contributions - employee contributions. In relation to legislation, primary refers to acts of parliament (either Westminster or Edinburgh)

PQP:
Payroll Quality Partnership

PRP:
Profit Related Pay

PSA:
PAYE Settlement Agreement

Q

QD:
Qualifying Day

QW:
Qualifying Week

R

RPI:
Retail Price Index

RTI:
Real Time Information

S

S2P:
State Second Pension

SAL:
Statutory Adoption Leave

SAP:
Statutory Adoption Pay

SAYE:
Save As you Earn

SCON:
Scheme Contracted Out Number

Secondary:
In relation to NIC, secondary refers to the employer. Eg secondary contributions = employer contributions. In relation to legislation, secondary refers to a statutory instrument (SI) or an order made by a government department or minister

SERPS:
State Earnings Related Pension Scheme (now S2P)

SI:
Statutory Instrument

SL:
Student Loan

SML:
Statutory Maternity Leave

SMP:
Statutory Maternity Pay

SP:
Statement of Practice - issued by HMRC

SPA:
State Pensionable Age

SPDS:
Simplified PAYE Deduction Scheme

SPL:
Statutory Paternity Leave

SPP:
Statutory Paternity Pay

SRP:
Statutory Redundancy Payment

SSP:
Statutory Sick Pay

T

T&A:
Time and Attendance (recording system)

TAS:
Taxed Award Scheme

TMA:
Taxes Management Act 1970

TPR:
The Pensions Regulator

TUC:
Trades Union Congress

TUPE:
Transfer of Undertakings (Protection of Employment) from the regulations of that name

U

UAP:
Upper Accrual Point - introduced in April 2009 - the earnings point at which an employee will cease to accrue S2P benefits

UEL:
Upper Earnings Limit

UK:
United Kingdom of Great Britain and Northern Ireland

V

VAT:
Value Added Tax

W

WBD:
Week Baby Due

WD:
Waiting Day

X

X:
National Insurance category to be used for those without a liability to NIC

Y

YTD:
Year To Date - the accumulated value for the (tax) year

Z

Zero-rated:
Zero rated for VAT purposes - no supply tax charged but input tax can be claimed