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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…
What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare
As an employee, you pay tax on company benefits like cars, accommodation…
You’ll pay tax if you or your family use a company car privately,…
You pay tax on the value of the benefit to you, which your employer works…
You can get some company benefits tax free, including: meals in a staff…
You do not usually have to pay National Insurance on benefits you get from…
At the end of each tax year, your employer will give you details of the…
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
How to pay Corporation Tax: payment reference number, online, Bacs or CHAPS, Direct Debit, cheque or at your bank.
Tax and reporting rules for employers paying income tax on a directors' behalf
Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
How to work out payments and when you should make them if your company’s annual taxable profits are between £1.5 million and £20 million.
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Don’t include personal or financial information like your National Insurance number or credit card details.
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