Payroll

PAYE for employers, getting started, reporting and paying HMRC, expenses and benefits

Starting or ending being an employer

• Register as an employer
• Stop being an employer

PAYE and payroll

• PAYE and payroll for employers
• PAYE Online for employers
• Running payroll
• Find payroll software
• Download HMRC's Basic PAYE Tools
• Payroll: annual reporting and tasks
• Payroll for female employees who pay less National Insurance
• Fix problems with running payroll
• Submit an employment intermediary report

Pay and tax records

• Getting P45, P60 and other forms: employer guide

Pay and making deductions

• Make debt deductions from an employee's pay
• Make benefit debt deductions from an employee's pay
• Make child maintenance deductions from an employee's pay
• Pay employers' PAYE
• Pay employers' Class 1A National Insurance
• Pay a PAYE late payment or filing penalty
• Payroll Giving
• Calculate tax on employees' company cars
• Minimum wage for different types of work
• National Minimum Wage and Living Wage: accommodation
• National Minimum Wage and Living Wage calculator for workers
• Employment related securities: submit returns

Financial support for employers

• Employment Allowance
• Apply for financial help for an employee tax refund
• Get financial help with statutory pay

Dealing with employee changes

• Tell HMRC about a new employee
• Tell HMRC about an employee's company car
• What to do when an employee leaves
• What to do when an employee reaches State Pension age
• What to do when an employee dies
• What to do if an employee changes gender
• Giving staff time off for jury service

National Insurance and taxes

• National Insurance rates and categories
• National Insurance for company directors
• Work out your new employee's tax code
• Understanding your employees' tax codes

Additional resources

• HMRC online services: sign in or set up an account