Glossary

Modified on Mon, 27 Oct at 1:59 PM

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, clickand 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.
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

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.
PGLD	Postgraduate Loan Deductions. See also SLD.
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.