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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…
PAYE for employers, getting started, reporting and paying HMRC, expenses and benefits
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
Wage slips must show any deductions and explain them - not everyone has the right to a payslip
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.
How to report expenses and benefits you provide to employees or directors.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
Tax and reporting rules for employers providing payments to cover loss of earnings
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
Set up a Payroll Giving scheme for your employees using PAYE - when to make deductions, costs of running the scheme, which charities are eligible and what they must do when they get the donation
Forms you will need to run your payroll.
Use these calculators and tax tables to check payroll tax, National Insurance contributions and student loan deductions if you're an employer.
Enrol and use HMRC's PAYE Online service to send payroll information to HMRC, to view the balance of what you owe, and to access tax codes and notices about your employees
Tax and reporting rules for employers providing loans to employees
Use this calculator to work out employee National Insurance contributions, if you're an employee, employer, or a software developer.
Don’t include personal or financial information like your National Insurance number or credit card details.
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