Collection

Payroll publications for employers

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

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

    • Guidance
  2. P9X: Tax codes

    • Guidance
  3. CWG2: Further guide to PAYE and National Insurance contributions

    • Guidance
  4. CA44: National Insurance for company directors

    • Guidance
  5. E17: Collection of Student Loans

    • 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

    • Guidance
  2. Taxable pay tables: Manual method

    • Guidance
  3. Tables A: Pay adjustment tables

    • Guidance
  4. CA38: National Insurance contributions tables A, J M and Z

    • Guidance
  5. CA41: National Insurance contributions tables B and C

    • Guidance
  6. CA40: Employees allowed to pay their own National Insurance

    • Guidance
  7. CA42: Foreign-going mariners and deep-sea fishermen

    • Guidance
  8. CA39: Contracted-out salary related pension schemes

    • Guidance
  9. SL3: Student Loan deduction tables

    • Guidance

Expenses and benefits

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

  1. 480: Expenses and benefits - a tax guide

    • Guidance
  2. 490: Employee travel - a tax and National Insurance contributions guide

    • Guidance
  3. CWG5: Class 1A National Insurance contributions on benefits in kind

    • Guidance
  4. CA33: Class 1A National Insurance contributions on car and fuel benefits

    • Guidance
  5. E24: Tips, gratuities, service charges and troncs

    • Guidance
  6. E18: how can you help your employees with childcare

    • Guidance