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Business tax

Business tax PAYE

From:: HM Revenue & Customs, Closed organisation: Department for Business, Innovation & Skills, Department for Work and Pensions, and HM Courts & Tribunals Service

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Introduction to PAYE and payroll

PAYE and payroll for employers
Find out which employers are exempt from online payroll reporting

Registering and getting started

Employing staff for the first time
PAYE and payroll for employers
Register as an employer
PAYE Online for employers
Employment Allowance
Find payroll software
Download HMRC's Basic PAYE Tools
Guidance for employers on using Basic PAYE Tools (BPT)
Tell HMRC about a new employee
Employment status
The National Minimum Wage and Living Wage

Log in to PAYE Online for employers

Payrolling employees taxable benefits and expenses

Regular PAYE and payroll tasks

Running payroll
Fix problems with running payroll
What payroll information to report to HMRC
Understanding your employees' tax codes
National Insurance rates and categories
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 don't 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
Using EDI to share PAYE payroll data with HMRC
Employment intermediaries: reporting requirements
Regional employer NICs holiday: making a retrospective claim
Pay Apprenticeship Levy

Calculators

How to manually check your payroll calculations

Paying HMRC

Pay employers' PAYE
Pay employers' Class 1A National Insurance
Pay a PAYE Settlement Agreement
Pay a PAYE late payment or filing penalty
Interest on late payment of PAYE and CIS: employer guide
What happens if you don't pay PAYE and National Insurance on time
Disagree with a tax decision

Annual PAYE and payroll tasks

Payroll: annual reporting and tasks
Get P45, P60 and other forms for your employees
Understanding your employees' tax codes

Expenses and benefits

Expenses and benefits for employers
Expenses and benefits: A to Z
Calculate tax on employees' company cars
Advisory Fuel Rates
PAYE Settlement Agreements
Payrolling employees taxable benefits and expenses

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
National Insurance for company directors
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
Student Loan repayments: guidance for employers
New employee coming to work from abroad
Employees working abroad

Changes to the business that affect PAYE

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

Special types of employee pay

Employee gets tips, gratuities or service charges through a tronc
Employee incentive awards
Non-cash pay: shares and commodities you provide to your employees
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 and Leave
Statutory Maternity Pay and Leave
Statutory Paternity Pay and Leave
Statutory Adoption Pay and Leave
Shared Parental Leave and Pay: employer guide
Get financial help with statutory pay

Forms and reference material

HM Revenue and Customs employer bulletins
PAYE forms
Rates and thresholds for employers 2016 to 2017
Rates and thresholds for employers 2015 to 2016
Rates and thresholds for employers 2014 to 2015
PAYE: HMRC manuals
Webinars, e-learning, emails and videos on employing people

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