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Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
As an employer operating PAYE as part of your payroll, you need to…
Record your employees’ salary or wages in your payroll software. Include…
Your payroll software will calculate how much income tax and National…
You must give your employees and your ‘workers’ a payslip on or before…
Use your payroll software to send a Full Payment Submission (FPS) to tell…
Use your payroll software to send an Employer Payment Summary (EPS) as…
Every month you have to pay HM Revenue and Customs (HMRC): the tax and…
If you send a late Full Payment Submission (FPS) without a valid reason,…
You need to report more information on a Full Payment Submission (FPS) if:…
You can move your payday to a different day or change how often you pay…
Employment Tribunal decision.
How to report expenses and benefits you provide to employees or directors.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
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.
Payday lending reports to help inform government and regulators on consumer credit regulations transfer to the Financial Conduct Authority.
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Guy Brannan on 12 April 2024
How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.
Employment Appeal Tribunal Judgment of Mr Justice Kerr on 24 June 2024.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
The order imposes new obligations on online and high street payday lenders.
Don’t include personal or financial information like your National Insurance number or credit card details.
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