PAYE Online for employers
Using PAYE Online
As an employer, you need to use HM Revenue and Customs’ (HMRC) PAYE Online service to:
- check what you owe HMRC
- pay your bill
- see your payment history
- access tax codes and notices about your employees
- appeal a penalty
- get alerts from HMRC when you report or pay late, or do not send the expected number of reports in a month
- send expenses and benefits returns such as P46 (car), P11D and P11D(b)
Online services may be slow during busy times. Check if there are any problems with this service.
This guide is also available in Welsh (Cymraeg).
Before you start
Most new employers get a login when they register as an employer online. If you do not have a login because you registered in a different way you’ll need to enrol for PAYE Online separately.
Tax codes and notices
HMRC sends you information about your employees through PAYE Online. You can log in to view:
- tax code notices (P6 and P9)
- student loan notices (SL1 and SL2)
- National Insurance verification notices (NVR and NOT)
- late reporting and late payment alerts (HMRC call these ‘generic notifications’)
You can also access these through some payroll software, or by using the PAYE Desktop Viewer.