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Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.
An employee’s Class 1 National Insurance is made up of contributions:…
Employers use an employee’s National Insurance category letter when they…
How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets.
You must pay your PAYE bill to HM Revenue and Customs (HMRC) by: the 22nd…
You can set up a Direct Debit through your HM Revenue and Customs (HMRC)…
You’ll need to use your 13-character accounts office reference number as…
You need to add 4 extra numbers to your 13-character accounts office…
Check your HM Revenue and Customs (HMRC) online account - it should update…
You must tell HM Revenue and Customs (HMRC) if you have not paid any…
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
As an employer, you need to use HM Revenue and Customs’ (HMRC) PAYE Online…
To use PAYE Online you need to: enrol for the service (you’ll need your…
PAYE Desktop Viewer is an application from HM Revenue and Customs (HMRC)…
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
Understand the letters and numbers in your employee's tax codes, know when to update someone's tax code
Calculate an employee’s maternity pay (SMP), paternity or adoption pay, relevant period and average weekly earnings
Workplace pensions and automatic enrolment - how you're affected, how pensions are protected, what happens if you move job or go on maternity leave and how to opt out
Claim up to £5,000 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.
Download HMRC's free payroll software Basic PAYE Tools
Find out if, and how, you need to register with HMRC when you start employing people.
Statutory Sick Pay (SSP) calculator - calculate SSP for an employee
Who's entitled to the minimum wage, what's included when working out the minimum wage, and what happens if there's a dispute.
Employer guide to Statutory Maternity Pay (SMP) and Leave - rates, eligibility, notice period, form SMP1, recover statutory pay
Employer guide to Statutory Sick Pay - SSP rates, form SSP1, eligibility, fit notes (formerly sick notes), recover statutory pay.
Minimum working age and pay for children, how to apply for performance licences and what local council bylaws say about employing children, paying someone over 16
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
Tell HMRC about changes to your PAYE company car or fuel benefit details
Employer guide to Statutory Paternity Pay or Leave - entitlement, eligibility, notice period, forms SC3 and SPP1, recover statutory pay.
How to pay a PAYE late payment or filing penalty, including payment methods, reference numbers, bank account details and deadlines.
Don’t include personal or financial information like your National Insurance number or credit card details.
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