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PAYE: detailed information

Guidance and forms for PAYE. Including getting started as an employer, calculators, payroll, expenses and benefits, paying, penalties and statutory payments.

• From: HM Revenue & Customs, Department for Work and Pensions and HM Treasury
• Published: 8 February 2024

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Quick links

• PAYE Online for employers
• Pay employers' PAYE

Calculators

• Check your payroll calculations manually
  • 20 December 2023
  • Collection

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
• Basic PAYE Tools guidance for employers
  • 7 June 2019
  • Collection
• Download HMRC's Basic PAYE Tools
• Find out which employers are exempt from online payroll reporting
  • 6 April 2020
  • Guidance
• Employment Allowance
• Employment status
• The National Minimum Wage and Living Wage

PAYE Online

• PAYE Online for employers
• How to use the payrolling benefits and expenses online service
  • 10 May 2024
  • Guidance

Regular tasks

• Running payroll
• Fix problems with running payroll
• Payroll information to report to HMRC
  • 6 April 2025
  • Guidance
• 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
  • 22 December 2023
  • Guidance
• Payrolling: changes affecting benefits and expenses
  • 16 May 2017
  • Guidance
• What happens if you do not report payroll information on time
  • 11 July 2019
  • Guidance
• What to do if you get an online penalty warning message
  • 2 September 2014
  • Guidance
• Aligning payroll to the correct tax period
  • 6 April 2015
  • Guidance
• Paying a company pension or annuity through your payroll
  • 13 March 2020
  • Guidance
• Employment intermediaries reporting requirements
  • 26 July 2019
  • Guidance
• Student loan and postgraduate loan repayment guidance for employers
  • 6 April 2025
  • Guidance

Paying HMRC

• Pay employers' PAYE
• Pay employers' Class 1A National Insurance
• Pay a PAYE Settlement Agreement
• Pay a PAYE late payment or filing penalty
• Pay Apprenticeship Levy
  • 6 April 2025
  • Guidance

Penalties

• Interest on late payment of PAYE and CIS for employers
  • 27 March 2024
  • Guidance
• Late payment penalties for PAYE and National Insurance
  • 13 December 2017
  • Guidance
• Disagree with a tax decision or penalty

Annual tasks

• Payroll: annual reporting and tasks
• Getting P45, P60 and other forms: employer guide
• Understanding your employees' tax codes

Expenses and benefits

• Expenses and benefits for employers
• Expenses and benefits: A to Z
• Expenses and benefits for directors and employees - a tax guide: 480
  • 30 December 2019
  • Collection
• Calculate tax on employees' company cars
• PAYE Settlement Agreements
• How to use the payrolling benefits and expenses online service
  • 10 May 2024
  • Guidance

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
  • 12 June 2014
  • Guidance
• What to do when an employee dies
• Child employment
• Paying harvest casuals and casual beaters
  • 18 May 2015
  • Guidance
• Payroll for female employees who pay less National Insurance
• Salary sacrifice for employers
  • 29 July 2021
  • Guidance
• New employee coming to work from abroad
  • 6 April 2025
  • Guidance
• Employees working abroad
  • 31 December 2020
  • Guidance

Changes that affect PAYE

• Stop being an employer
• Tell HMRC about a change to your business
• Making staff redundant
• Payroll: what to do if your business merges or changes
  • 7 March 2024
  • Guidance

Special types of employee pay

• Employee gets tips, gratuities or service charges through a tronc
  • 12 June 2014
  • Guidance
• Employee incentive awards
  • 12 June 2014
  • Guidance
• Paying employees in shares, commodities or other non-cash pay
  • 19 December 2018
  • Guidance
• Paying an employee in advance for holidays or from holiday pay scheme
  • 12 June 2014
  • Guidance
• Paying employees cash in hand or guaranteed take home pay
  • 12 June 2014
  • Guidance
• How an employer operates a National Insurance only scheme
  • 22 September 2014
  • Guidance
• When and how an employee operates PAYE on their employment income
  • 22 September 2014
  • Guidance

Statutory pay and leave

• Statutory Sick Pay guidance and forms for employees and employers
  • 17 April 2015
  • Collection
• Statutory Maternity Pay and Leave for employers and employees
  • 17 April 2015
  • Collection
• Statutory Paternity Pay and Leave guidance and forms
  • 17 April 2015
  • Collection
• Statutory Adoption Pay and Leave forms and guidance for employers and employees
  • 17 April 2015
  • Collection
• Shared Parental Leave and Pay: employer guide
• Get financial help with statutory pay

Forms and further guidance

• Rates and thresholds for employers 2025 to 2026
  • 19 March 2025
  • Guidance
• Payroll forms, tables and helpbooks for employers
  • 12 June 2014
  • Collection
• HMRC employer bulletins
  • 10 July 2024
  • Collection
• PAYE forms for employers
  • 8 April 2015
  • Collection
• PAYE Manuals
  • 26 September 2014
  • Collection

Help and support

• HMRC email updates, videos and webinars for employing people
  • 25 April 2025
  • Guidance
• HMRC email updates, videos and webinars for company directors
  • 24 March 2025
  • Guidance

Published 8 February 2024