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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
If you get tips at work they do not count towards the National Minimum…
You have to pay Income Tax on any tips you get, and may have to pay…
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…
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
Every month you have to pay HM Revenue and Customs (HMRC) what you owe as…
Your PAYE bill might be wrong if you made a mistake in your Full Payment…
What you need to do to correct a payment depends on whether you paid too…
You can correct a mistake with an employee’s pay or deductions by updating…
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
Find out what checks you should complete and how to report potential fraud if you’re an agency, employer or worker.
Find out what to do with your payroll and PAYE reference numbers if your business changes but does not cease to trade.
When to apply the off-payroll working rules (IR35) if you receive services from a worker through their intermediary.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
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.
When an employee leaves or retires, update your payroll, give the employee a P45.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
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.
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
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.
Learn more about off-payroll working rules (IR35) with email updates and recorded webinars.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Don’t include personal or financial information like your National Insurance number or credit card details.
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