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Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
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.
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
How to report expenses and benefits you provide to employees or directors.
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 Includes information from the withdrawn A/E guidance.
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
Find guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
Calculate an employee’s maternity pay (SMP), paternity or adoption pay, relevant period and average weekly earnings
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
Work out your new employee's tax code and starter declaration to set them up on your payroll software and register them with HMRC.
Statutory Sick Pay (SSP) calculator - calculate SSP for an employee
How to find out if you're owed money if you claimed New Style JSA between 19 March 2020 and 19 November 2022 and said you had a pension.
Don’t include personal or financial information like your National Insurance number or credit card details.
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