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
   • 22 February 2018
   • Guidance
3. CWG2: further guide to PAYE and National Insurance contributions
   • 17 July 2018
   • Guidance
4. CA44: National Insurance for company directors
   • 12 March 2018
   • 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. Taxable pay tables: calculator method
   • 6 April 2017
   • Guidance
2. Taxable pay tables: manual method
   • 12 March 2018
   • Guidance
3. Tables A: Pay adjustment tables
   • 3 March 2016
   • Guidance
4. CA38: National Insurance contributions tables A, H, J, M and Z
   • 28 February 2018
   • Guidance
5. CA41: National Insurance contributions tables B and C
   • 22 February 2017
   • Guidance
6. CA40: Employees allowed to pay their own National Insurance
   • 15 March 2018
   • Guidance
7. CA42: Foreign-going mariners and deep-sea fishermen
   • 12 March 2018
   • Guidance
8. CA39: Contracted-out salary related pension schemes
   • 18 May 2016
   • Guidance
9. SL3: Student Loan deduction tables
   • 9 March 2018
   • Guidance

Expenses and benefits

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

1. 480: Expenses and benefits - a tax guide
   • 17 August 2018
   • Guidance
2. 490: Employee travel - a tax and National Insurance contributions guide
   • 6 March 2018
   • Guidance
3. Class 1A National Insurance contributions on benefits in kind (CWG5)
   • 9 February 2018
   • 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