Services

  1. Pay employers' PAYE

    How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets

  2. PAYE Online for employers

    Enrol and use HMRC's PAYE Online service to send payroll information to HMRC, and to access tax codes and notices about your employees

  3. National Insurance rates and categories

    Class 1 National Insurance (NI) contribution rates for tax year 2017 to 2018, what NI category letters mean

  4. Starter checklist for PAYE

    Gather the right information about your new employee if they don't have a recent P45.

  5. Employee’s statement of sickness to claim Statutory Sick Pay

    If you are an employee and need to claim Statutory Sick Pay (SSP) from your employer use form SC2.

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Guidance and regulation

  1. Claim Income Tax relief for your employment expenses (P87)
  2. HMRC calculators and tools
  3. Advisory Fuel Rates
  4. Rates and thresholds for employers 2017 to 2018
  5. Salary sacrifice for employers
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News and communications