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Find out how to work out and make PAYE deductions for employees who come to work in the UK.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
Employer guide to Statutory Sick Pay - SSP rates, form SSP1, eligibility, fit notes (formerly sick notes), recover statutory pay.
Statutory Sick Pay (SSP) calculator - calculate SSP for an employee
How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.
You can start Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) if you're eligible and you or your partner ends your maternity or adoption leave early - eligibility, entitlement, starting SPL and splitting blocks of leave
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
How to pay charges on payments from registered pension schemes and the time it takes for payments to reach HMRC.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Rules employers must follow when making staff redundant - consultations, notice periods, compulsory and non-compulsory redundancy and redundancy pay
Who's entitled to the minimum wage, what's included when working out the minimum wage, and what happens if there's a dispute.
This guide provides information on statutory derecognition of a trade union
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