Business tax
PAYE: detailed information
Subscriptions
Coronavirus (COVID-19)
Quick links
Calculators
Getting started
- PAYE and payroll for employers
- Register as an employer
- PAYE Online for employers
- Find payroll software
- Employing staff for the first time
- Tell HMRC about a new employee
- Guidance for employers on using Basic PAYE Tools (BPT)
- Download HMRC's Basic PAYE Tools
- Find out which employers are exempt from online payroll reporting
- Employment Allowance
- Employment status
- The National Minimum Wage and Living Wage
Regular tasks
- Running payroll
- Fix problems with running payroll
- Payroll information to report to HMRC
- Understanding your employees' tax codes
- National Insurance rates and categories
- National Insurance for company directors
- Apply for financial help for an employee tax refund
- Payrolling: tax employees' benefits and expenses through your payroll
- Payrolling: changes affecting benefits and expenses
- What happens if you do not report payroll information on time
- What to do if you get an online penalty warning message
- Aligning payroll to the correct tax period
- Paying a company pension or annuity through your payroll
- Employment intermediaries reporting requirements
- Regional employer NICs holiday: making a retrospective claim
- Student loan and postgraduate loan repayment guidance for employers
Paying HMRC
Penalties
Annual tasks
Expenses and benefits
Employees joining, leaving or changing their circumstances
- Tell HMRC about a new employee
- Work out your new employee's tax code
- What to do when an employee leaves
- What to do when an employee reaches State Pension age
- What to do if an employee changes gender
- Giving staff time off for jury service
- What to do if your employee has more than 1 job
- What to do when an employee dies
- Child employment
- Paying harvest casuals and casual beaters
- Payroll for female employees who pay less National Insurance
- Salary sacrifice for employers
- New employee coming to work from abroad
- Employees working abroad
Changes that affect PAYE
Special types of employee pay
- Employee gets tips, gratuities or service charges through a tronc
- Employee incentive awards
- Paying employees in shares, commodities or other non-cash pay
- Paying an employee in advance for holidays or from holiday pay scheme
- Paying employees cash in hand or guaranteed take home pay
- How an employer operates a National Insurance only scheme
- When and how an employee operates PAYE on their employment income
Statutory pay and leave
- Statutory Sick Pay guidance and forms for employees and employers
- Statutory Maternity Pay and Leave for employers and employees
- Statutory Paternity Pay and Leave guidance and forms
- Statutory Adoption Pay and Leave forms and guidance for employers and employees
- Shared Parental Leave and Pay: employer guide
- Get financial help with statutory pay