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Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Find out if you're an employment intermediary and what you need to do to make sure your worker's tax and National Insurance is paid correctly.
Off-payroll working rules (IR35) as a contractor or an intermediary and your worker provides services to the public sector or medium and large-sized clients in the private and voluntary sectors.
The Employment and Payroll Group is HMRC’s principal forum for HMRC, and other government departments, to engage with the employment and payroll community.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Forms you will need to run your payroll.
The off-payroll working rules if you are a contractor or an intermediary and your worker provides services to small clients in the private or voluntary sectors.
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 Includes information from the withdrawn A/E guidance.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.
When an employee leaves or retires, update your payroll, give the employee a P45.
Don’t include personal or financial information like your National Insurance number or credit card details.
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