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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…
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…
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 to do about tax and National Insurance if you pay an employee free of tax.
Wage slips must show any deductions and explain them - not everyone has the right to a payslip
It is illegal for your employer to pay you below the National Living Wage, so check your pay and talk to your manager to make sure you’re getting the wages you are entitled to.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
How to report expenses and benefits you provide to employees or directors.
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.
Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.
Don’t include personal or financial information like your National Insurance number or credit card details.
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