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  2. Business tax
Business tax

PAYE: detailed information

From:
HM Revenue & Customs, Department for Business, Energy & Industrial Strategy, Department for Work and Pensions, Disclosure and Barring Service, Government Equalities Office
+ 5 more
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Coronavirus (COVID-19)

  • Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme
  • Claim for wages through the Coronavirus Job Retention Scheme

Quick links

  • PAYE Online for employers
  • Pay employers' PAYE

Calculators

  • Check your payroll calculations manually

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

PAYE Online

  • PAYE Online for employers
  • Payrolling employees: taxable benefits and expenses

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

  • 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

Penalties

  • Interest on late payment of PAYE and CIS for employers
  • Late payment penalties for PAYE and National Insurance
  • Disagree with a tax decision

Annual 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
  • 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
  • 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

  • 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

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

Forms and further guidance

  • Payroll forms, tables and helpbooks for employers
  • HMRC employer bulletins
  • PAYE forms for employers
  • Rates and thresholds for employers 2020 to 2021
  • PAYE Manuals

Help and support

  • Help and support for employing people
  • Help and support for company directors

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