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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…
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 Includes information from the withdrawn A/E guidance.
You have to make deductions from your employee’s wages if a court orders…
You and your employee will each get an ‘attachment of earnings order’…
Priority orders are used for unpaid maintenance or fines. Calculate your…
Non-priority orders are used for debts from a county court judgment (CCJ).…
You can only make a deduction from the following earnings: wages, fees,…
The order that you get for the employee will tell you whether you have to…
Write to the Centralised Attachment of Earning Payments (CAPS) office…
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
The order imposes new obligations on online and high street payday lenders.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
The amount you earn, and how often you're paid your wages, can affect your Universal Credit.
Expecting your first student finance payment? We’ve got you covered!
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
Payday lending reports to help inform government and regulators on consumer credit regulations transfer to the Financial Conduct Authority.
Pay a maintenance order online or by telephone using a credit or debit card
How to report expenses and benefits you provide to employees or directors.
You might be able to get Income Tax back or pay less tax if you make maintenance payments to an ex-spouse or civil partner.
Check for maintenance and downtime of the Rural Payments service over the next 4 weeks
Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments
Find guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
Find out how to work out and make PAYE deductions for employees who come to work in the UK.
This guidance explains how to pay child maintenance using Collect & Pay arrangements and what happens if you do not make a payment.
Don’t include personal or financial information like your National Insurance number or credit card details.
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