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
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…
Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff
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…
All private sector businesses that want to do building control work in England and Wales under the Building Act 1984 (as amended) must apply to register with the Building Safety Regulator (BSR).
Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
Find out what you need to do when an employee leaves, becomes sick, dies, or if the child is born early or dies.
Manage money in a Court Funds Office account for someone if you're authorised by the Court of Protection - interest, statements, investments, deposits, withdrawals, closing an account and complaints
What to do about tax and National Insurance if you pay an employee free of tax.
How to pay a PAYE late payment or filing penalty, including payment methods, reference numbers, bank account details and deadlines.
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).