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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

    • Overview

      If you get tips at work they do not count towards the National Minimum…

    • Tips and tax

      You have to pay Income Tax on any tips you get, and may have to pay…

  • Your Statutory Maternity Pay (SMP) and Leave - what you get, how to claim, maternity rights and extra help

    • Overview

      When you take time off to have a baby you might be eligible for: Statutory…

    • Leave

      Statutory Maternity Leave is 52 weeks. It’s made up of: Ordinary Maternity…

    • Pay

      Statutory Maternity Pay (SMP) is paid for up to 39 weeks. You get: 90% of…

    • Eligibility

      Statutory Maternity Leave You qualify for Statutory Maternity Leave if:…

    • How to claim

      Statutory Maternity Leave At least 15 weeks before your due date, tell…

    • Extra help

      Maternity benefits Use a benefits calculator to see what help you can get…

  • Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.

    • Overview

      As an employer operating PAYE as part of your payroll, you need to…

    • Employees' pay

      Record your employees’ salary or wages in your payroll software. Include…

    • Deductions

      Your payroll software will calculate how much income tax and National…

    • Payslips

      You must give your employees and your ‘workers’ a payslip on or before…

    • Reporting to HMRC: FPS

      Use your payroll software to send a Full Payment Submission (FPS) to tell…

    • Reporting to HMRC: EPS

      Use your payroll software to send an Employer Payment Summary (EPS) as…

    • Paying HMRC

      Every month you have to pay HM Revenue and Customs (HMRC): the tax and…

    • Sending an FPS after payday

      If you send a late Full Payment Submission (FPS) without a valid reason,…

    • Reporting employee changes

      You need to report more information on a Full Payment Submission (FPS) if:…

    • Changing paydays

      You can move your payday to a different day or change how often you pay…

  • If your employer is 'insolvent' this means it cannot pay its debts - your rights if this happens, claiming money owed to you, where to get advice

  • PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.

  • Learn more about off-payroll working rules, often known as IR35.

  • Check examples to help you calculate your employee's wages, National Insurance contributions and pension contributions if you're claiming through the Coronavirus Job Retention Scheme.

  • What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.

  • 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.