Collection

Payroll publications for employers

Download the most common forms, tables and helpbooks for setting up and running a payroll system.

Published 12 June 2014

• From: HM Revenue & Customs

Running your payroll - for all employers

Some of these publications are designed for use by employers who are exempt from filing PAYE online or have not yet started to report PAYE in real time. Employers operating PAYE in real time may find some aspects of these booklets helpful as they are accurate for the purpose of operating payroll, but they have not been updated for reporting payroll information in real time.

1. P7X: Tax codes to use following the Budget
   • 6 April 2017
   • Guidance
2. P9X: Tax codes
   • 5 March 2019
   • Guidance
3. CWG2: further guide to PAYE and National Insurance contributions
   • 7 March 2019
   • Guidance
4. CA44: National Insurance for company directors
   • 19 February 2019
   • Guidance
5. E17: Collection of Student Loans
   • 23 February 2015
   • Guidance

Calculate payroll - for employers not using software

These publications are designed for use by employers who are exempt from filing online. If you are using payroll software you do not need to use these tables for manual calculations.

1. Calculate deductions due on the loan charge
   • 24 April 2019
   • Guidance
2. Taxable pay tables: calculator method
   • 6 April 2017
   • Guidance
3. Taxable pay tables: manual method
   • 7 March 2019
   • Guidance
4. Tables A: Pay adjustment tables
   • 7 March 2019
   • Guidance
5. CA38: National Insurance contributions tables A, H, J, M and Z
   • 28 February 2019
   • Guidance
6. CA41: National Insurance contributions tables B and C
   • 5 March 2019
   • Guidance
7. CA40: Employees allowed to pay their own National Insurance
   • 19 February 2019
   • Guidance
8. CA42: Foreign-going mariners and deep-sea fishermen
   • 19 February 2019
   • Guidance
9. CA39: Contracted-out salary related pension schemes
   • 18 May 2016
   • Guidance
10. SL3: Student and Postgraduate Loan deduction tables
    • 15 March 2019
    • Guidance

Expenses and benefits

These publications are unaffected by the operation of PAYE in real time.

1. 480: Expenses and benefits - a tax guide
   • 13 March 2019
   • Guidance
2. 490: Employee travel - a tax and National Insurance contributions guide
   • 1 March 2019
   • Guidance
3. Class 1A National Insurance contributions on benefits in kind (CWG5)
   • 22 February 2019
   • Guidance
4. E24: Tips, gratuities, service charges and troncs
   • 28 March 2014
   • Guidance
5. E18: how can you help your employees with childcare
   • 6 April 2018
   • Guidance

Published 12 June 2014