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What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
As an employer, you normally have to operate PAYE as part of your payroll.…
You can operate PAYE by either: paying a payroll provider to do it for you…
If you decide to run payroll yourself, you need to complete certain tasks…
You must collect and keep records of: what you pay your employees and the…
Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.
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 report expenses and benefits you provide to employees or directors.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
PAYE for employers, getting started, reporting and paying HMRC, expenses and benefits
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
What to do about tax and National Insurance if you pay an employee free of tax.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
Find out what checks you should complete and how to report potential fraud if you’re an agency, employer or worker.
Find HMRC-recognised payroll software to manage your Real Time Information (RTI) PAYE payments and deductions.
Use their P45 (or starter checklist, which replaced the P46) to get information from your new employee, set them up on your payroll software, tell HMRC.
Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff
Run payroll for married women or widowers paying less National Insurance, forms CA4139, CF383, CF380A, use NI category letter B or E, when to stop deducting the reduced rate
How to work out National Insurance contributions if your employee has more than 1 job.
Find out how to work out and make PAYE deductions for employees who come to work in the UK.
Check examples to help you calculate your employee's wages, National Insurance contributions and pension contributions if you're claiming through the Coronavirus Job Retention Scheme.
When an employee leaves or retires, update your payroll, give the employee a P45.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
Don’t include personal or financial information like your National Insurance number or credit card details.
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