Employer PAYE and National Insurance: payments

Contact HMRC to get help sending payments to HMRC for PAYE Class 1 and Class 1A National Insurance, PAYE late penalties and PAYE Settlement Agreements.

Online

Apply to make a multiple or composite CHAPS payment
Use this form to make a single payment using CHAPS for multiple PAYE schemes (called a ‘multiple’ or ‘composite’ payment).

If HMRC needs to contact you about anything confidential they’ll reply by phone or post.

You can also find out information in your business tax account.

Phone

Call HMRC for general advice on how to pay employers’ PAYE. You’ll need your Accounts Office reference when you call.

HMRC does not take payments on this line.

Check how to fix problems with running payroll before calling about errors on payroll payments (including re-allocations).

Telephone: 0300 200 3401

Outside UK: +44 15 0647 6066

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays.

Find out about call charges

Post

Find out how to pay by post for:

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address.

HMRC
Direct
BX5 5BD
United Kingdom

Pay employers’ PAYE
If you cannot pay your tax bill on time

Updates to this page

Published 14 May 2025