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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…
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.
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…
Employment Appeal Tribunal Judgment of Judge Bruce Carr, Deputy High Court Judge on 12 September 2024.
Payments on account in civil cases, inquests, police station remote attendance, mental health tribunals, family hearings, and travel and mileage.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
The Payment Exception Service is a way for people who do not have a bank account to collect benefit or pension payments. It replaces the Simple Payment service
Personal Independence Payment (PIP) - how and when to claim, rates, eligibility, change of circumstances, claiming due to a terminal illness.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
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