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Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
When you start work, your employer should tell you how much you’ll be paid…
Knowing how to work out your weekly pay is important because it’s used to…
If your pay or working hours vary from week to week, the calculations for…
Your employer should base your performance-related pay on clear,…
Your employer is not allowed to make deductions unless: it’s required or…
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
As an employer operating PAYE as part of your payroll, you need to…
Record your employees’ salary or wages in your payroll software. Include…
Your payroll software will calculate how much income tax and National…
You must give your employees and your ‘workers’ a payslip on or before…
Use your payroll software to send a Full Payment Submission (FPS) to tell…
Use your payroll software to send an Employer Payment Summary (EPS) as…
Every month you have to pay HM Revenue and Customs (HMRC): the tax and…
If you send a late Full Payment Submission (FPS) without a valid reason,…
You need to report more information on a Full Payment Submission (FPS) if:…
You can move your payday to a different day or change how often you pay…
Guidance on how to pay different taxes and duties. Including how to check what you owe, ways to pay, and what to do if you have difficulties paying.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.
Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies.
Insolvency Service financial assistance scheme: details of employees to receive redundancy pay.
Personal pay and tax records you must keep to fill in a Self Assessment tax return: which records to keep, how long to keep records.
How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
Find out what you must show on P11D and P11D(b) to declare your company's expenses, benefits and Class 1A National Insurance contributions.
Guidance and forms for PAYE. Including getting started as an employer, calculators, payroll, expenses and benefits, paying, penalties and statutory payments.
How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.
Lays-offs and short-time working - pay, rights, temporary lay-off, redundancy, taking on extra work, claiming Jobseeker's Allowance, short-time regulations and payments
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