PAYE

Services

  • How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets.

  • Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.

  • Enrol and use HMRC's PAYE Online service to send payroll information to HMRC, to view the balance of what you owe, and to access tax codes and notices about your employees

  • Calculate an employee’s maternity pay (SMP), paternity or adoption pay, relevant period and average weekly earnings

  • As an employer, if you provide company cars or fuel for your employees' private use, you'll need to work out the taxable value so you can report this to HMRC

Guidance and regulation

News and communications

Research and statistics