Common Payroll Terms

The CIPP (The Chartered Institute of Payroll Professionals) have release a list of Common payroll acronyms. We have listed these below for your reference:


  • 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


  • 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-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


  • DEO:Deduction from Earnings Order (raised by CSA for child maintenance)
  • DWP:Department for Work and Pensions


  • 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


  • 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


  • GB: Great Britain (comprising England, Scotland and Wales)
  • GMP: Guaranteed Minimum Pension
  • GPP: Group Personal Pension (plan)


  • HMCS: Her Majesty’s Courts Service
  • HMT: Her Majesty’s Treasury


  • ICO: Information Commissioner’s Office
  • ISDN: Income Support Deduction Notice (raised by DWP)


  • JSA: Job Seekers’ Allowance


  • 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


  • LEL: Lower Earnings Limit


  • MA: Maternity Allowance
  • MPP: Maternity Pay Period
  • MW: Matching Week


  • 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


  • OAL: Occupational Adoption Leave
  • OML: Ordinary Maternity Leave
  • OMP: Occupational Maternity Pay
  • OPL: Occupational Paternity Leave
  • OSP: Occupational Sick Pay


  • 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


  • QD: Qualifying Day
  • QW: Qualifying Week


  • RPI: Retail Price Index
  • RTI: Real Time Information


  • 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 & 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


  • 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


  • VAT: Value Added Tax


  • WBD: Week Baby Due
  • WD: Waiting Day


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


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


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