We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Download HMRC's free payroll software Basic PAYE Tools
Employer guide to Statutory Paternity Pay or Leave - entitlement, eligibility, notice period, forms SC3 and SPP1, recover statutory pay.
Tell HMRC about changes to your business - a change of name, address, legal structure or business activity
Use form SC3 if you're an employee, become a birth parent and need to apply to your employer for Statutory Paternity Pay (SPP) and Leave.
Who's entitled to the minimum wage, what's included when working out the minimum wage, and what happens if there's a dispute.
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
Reclaim Statutory Maternity, Paternity, Adoption, Parental Bereavement Pay and Shared Parental Pay, find out about Small Employers’ Relief and get help if you cannot afford payments.
Find out how to get HMRC PAYE forms including P45, P60, starter checklist (which replaced the P46), P11D.
What to do when you disagree with a tax decision (HMRC1) - appealing against a decision, getting a review by HMRC and reasonable excuses.
How to pay a PAYE late payment or filing penalty, including payment methods, reference numbers, bank account details and deadlines.
Use form P11D WS2 and P11D WS2b if you're an employer and need to work out the cash equivalent of providing car and fuel benefit to an employee.
Rules employers must follow when making staff redundant - consultations, notice periods, compulsory and non-compulsory redundancy and redundancy pay
If you provide company cars to your employees, use form P46 (Car) to tell HMRC
How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.
Find HMRC-recognised payroll software to manage your Real Time Information (RTI) PAYE payments and deductions.
Working out a director's National Insurance, using their annual earnings period, what to report to HMRC.
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.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
The main things you need to consider when employing people for the first time or if you've never hired an employee before
Use the online service if you're an employer to apply for an advance of statutory maternity, paternity, adoption or shared parental pay. If you're an agent, you will need to email the forms.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).