Pooled PAYE schemes: unconnected employers using a pooled PAYE scheme where none of them have a liability to pay the levy
Unconnected employers using a pooled PAYE scheme where none of them have a liability to pay the levy
Where an employer is part of a pooled PAYE scheme but does not have a liability to pay the levy because they have an annual pay bill of less than £3 million (subject to the connection rules), that employer does not need to do anything and no change is required to the pooled PAYE scheme. However, each employer in the pooled PAYE scheme should monitor their pay bill in case their pay bill increases and that increase results in them becoming liable to pay the levy. If they do become liable to pay the levy (because their pay bill exceeds £3 million), they may need to set up a separate PAYE scheme.