Services

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

• Using PAYE Online

  As an employer, you need to use HM Revenue and Customs’ (HMRC) PAYE Online…

• Enrol if you did not register online

  You only need to enrol separately for HM Revenue and Customs’ (HMRC) PAYE…

• PAYE Desktop Viewer

  PAYE Desktop Viewer is an application from HM Revenue and Customs (HMRC)…

How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets.

• Overview

  You must pay your PAYE bill to HM Revenue and Customs (HMRC) by: the 22nd…

• Direct Debit

  You can set up a Direct Debit through your HM Revenue and Customs (HMRC)…

• Approve a payment through your online bank account

  You can pay your PAYE bill directly using your online or mobile bank…

• Make an online or telephone bank transfer

  You can make a transfer from your bank account by Faster Payments, CHAPS…

• By debit or corporate credit card online

  You can pay online. There’s a fee if you pay by corporate credit card or…

• By cheque through the post

  You can send a cheque by post to HM Revenue and Customs (HMRC) if you have…

• Reference numbers for early and late payments

  You need to add 4 extra numbers to your 13-character accounts office…

• Check your payment has been received

  Check your HM Revenue and Customs (HMRC) online account - it should update…

• Tell HMRC no payment is due

  You must tell HM Revenue and Customs (HMRC) if you have not paid any…

Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.

• Contribution rates

  An employee’s Class 1 National Insurance is made up of contributions:…

• Category letters

  Employers use an employee’s National Insurance category letter when they…

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

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

Employer guide to Statutory Maternity Pay (SMP) and Leave - rates, eligibility, notice period, form SMP1, recover statutory 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.

Employer guide to Statutory Sick Pay - SSP rates, form SSP1, eligibility, fit notes (formerly sick notes), recover statutory pay.

What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.

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

Download HMRC's free payroll software Basic PAYE Tools

Claim up to £5,000 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software

As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments

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.

If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them