Every month you have to pay HM Revenue and Customs (HMRC):
- the tax and National Insurance (and any other deductions) you owe as reported on your Full Payment Submission (FPS) in the previous tax month
- minus the reductions on any Employer Payment Summary (EPS) you sent before the 19th in the current tax month
Pay what you owe by the 22nd of the month (or the 19th if paying by post) - you may have to pay a penalty if you do not.
If you usually pay less than £1,500 per month, you may be able to pay quarterly instead of monthly. Contact the payment helpline to find out.
Viewing what you owe
View your HMRC online account to see the reports you’ve sent and to find out what you owe.
There are things you can check if your PAYE bill is not what you expected.
How to pay
You can pay your PAYE bill in a number of different ways.
Interest and penalties
You may be charged a penalty if you do not pay on time or in full.
Step 1 Check your business is ready to employ staff
Step 2 Recruit someone
You need to advertise the role and interview candidates. You can use a recruitment agency to do this or do it yourself.
As an employer you must make sure you recruit employees fairly.
and Check they have the legal right to work in the UK
and Find out if they need a DBS check
Step 3 Check if they need to be put into a workplace pension
You have ongoing responsibilities to check if your employees need to be put into a workplace pension scheme.
Step 4 Agree a contract and salary
When someone accepts a job offer they have a contract with you as their employer.
Step 5 Tell HMRC about your new employee
You must tell HMRC about your new employee on or before their first pay day.