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Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
When you start work, your employer should tell you how much you’ll be paid…
Knowing how to work out your weekly pay is important because it’s used to…
If your pay or working hours vary from week to week, the calculations for…
Your employer should base your performance-related pay on clear,…
Your employer is not allowed to make deductions unless: it’s required or…
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
Holiday entitlement or annual leave - information for employers and workers on entitlement, calculating leave, taking leave, accruing leave and disputes
How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Minimum wage rates for different types of paid employment - time work, output work, unmeasured work, salaried hours work.
How to pay taxes, penalties and enquiry settlements if you cannot find instructions in other 'paying HMRC' guides, or if your payment reference starts with X.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
How to report expenses and benefits you provide to employees or directors.
Calculate an employee’s maternity pay (SMP), paternity or adoption pay, relevant period and average weekly earnings
Employer guide to Statutory Paternity Pay or Leave - entitlement, eligibility, notice period, forms SC3 and SPP1, recover statutory pay.
Don’t include personal or financial information like your National Insurance number or credit card details.
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