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What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
As an employer, you normally have to operate PAYE as part of your payroll.…
You can operate PAYE by either: paying a payroll provider to do it for you…
If you decide to run payroll yourself, you need to complete certain tasks…
You must collect and keep records of: what you pay your employees and the…
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…
PAYE for employers, getting started, reporting and paying HMRC, expenses and benefits
How to report expenses and benefits you provide to employees or directors.
Find HMRC-recognised payroll software to manage your Real Time Information (RTI) PAYE payments and deductions.
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.
Set up a Payroll Giving scheme for your employees using PAYE - when to make deductions, costs of running the scheme, which charities are eligible and what they must do when they get the donation
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
Find out what checks you should complete and how to report potential fraud if you’re an agency, employer or worker.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
Use these calculators and tax tables to check payroll tax, National Insurance contributions and student loan deductions if you're an employer.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Download the most common forms, tables and helpbooks for setting up and running a payroll system with or without payroll software.
This series brings together all documents relating to payroll costs and non-consolidated pay data.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
Find out about the off-payroll working rules (IR35) for agencies, when the changes to these rules apply and how the changes will affect you.
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