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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…
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
How to report expenses and benefits you provide to employees or directors.
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.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Find out how to work out payments and when you should make them if your company’s annual taxable profits are over £20 million.
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employee's payments.
Find out how to pay all or some of your grant back, make a voluntary repayment or what you need to do if you have not paid your staff enough after claiming the grant.
Don’t include personal or financial information like your National Insurance number or credit card details.
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