PAYE and payroll for employers
Introduction to PAYE and payroll
Understand Pay As You Earn (PAYE) requirements and how to run a payroll as an employer.
Registering and getting started with PAYE
How employers get their payroll up and running and how to register for PAYE with HM Revenue & Customs
Log in to PAYE Online for employers
Access tax codes and notices about your employees, and view payroll reports you've sent and anything you owe to HMRC.
Making PAYE payments to HMRC
Paying PAYE tax including National Insurance, Settlement Agreement, late penalty and CIS
Regular PAYE and payroll tasks
Correcting payroll errors, employee tax codes, National Insurance, and reporting to HMRC
Annual PAYE and payroll tasks
Payroll end-of-year tasks, reporting to HMRC, PAYE forms and employee tax codes
Expenses and benefits
Expenses and benefits for employers, company cars, fuel rates, non-taxable expenses and paying expenses through payroll.
Special types of employee pay
How to report employee tips or services charges, incentive awards, shares, holiday pay scheme.
Changes to the business that affect PAYE
Reporting to HMRC if you stop being an employer, PAYE and making staff redundant, payroll and merges or changes.
Off-payroll working (IR35)
List of information about off-payroll working (IR35)
Employees joining, leaving or changing their circumstances
Inform HMRC about employee changes in circumstances including tax codes, employee leaves or dies, gender change and reaching pension age.
Statutory pay and leave
Various types of statutory pay and leave for sickness, maternity, paternity and adoption
Help and support on employing people
Help and support from HM Revenue and Customs (HMRC) about being an employer.
PAYE news, forms and other reference material
PAYE forms, latest news for employers and rates and thresholds for payroll