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Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
When you start work, your employer should tell you how much you’ll be paid…
Knowing how to work out your weekly pay is important because it’s used to…
If your pay or working hours vary from week to week, the calculations for…
Your employer should base your performance-related pay on clear,…
Your employer is not allowed to make deductions unless: it’s required or…
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 calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Find out when and how to pay your General Betting, Pool Betting or Remote Gaming Duty.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Guidance on debt relief orders for debt advisers. To search, press ‘control’ and ‘f’ on your keyboard at the same time. A search box will appear.
Statutory Sick Pay (SSP) calculator - calculate SSP for an employee
If your employer is 'insolvent' this means it cannot pay its debts - your rights if this happens, claiming money owed to you, where to get advice
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.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
What to do about tax and National Insurance if you pay an employee free of tax.
Find out about tax avoidance schemes used by some businesses to provide tax free or tax reduced rewards to their employees.
How to report expenses and benefits you provide to employees or directors.
Holiday entitlement or annual leave - information for employers and workers on entitlement, calculating leave, taking leave, accruing leave and disputes
Find out about how and what you’ll be paid and how to check your pay when you’re employed by an umbrella company as a temporary worker.
Don’t include personal or financial information like your National Insurance number or credit card details.
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