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Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments
If you get tips at work they do not count towards the National Minimum…
You have to pay Income Tax on any tips you get, and may have to pay…
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 new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
As an employer, you normally have to operate PAYE as part of your payroll.…
You can operate PAYE by either: paying a payroll provider to do it for you…
If you decide to run payroll yourself, you need to complete certain tasks…
You must collect and keep records of: what you pay your employees and the…
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
Learn more about getting started as an employer or running a small business including registration, payroll, tax returns, tax bills and payments.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
Find HMRC-recognised payroll software to manage your Real Time Information (RTI) PAYE payments and deductions.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
Don’t include personal or financial information like your National Insurance number or credit card details.
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