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PAYE

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Introduction to PAYE and payroll

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

Registering and getting started

  1. Employing staff for the first time
  2. PAYE and payroll for employers
  3. Register as an employer
  4. PAYE Online for employers
  5. Employment Allowance
  6. Find payroll software
  7. Download HMRC's Basic PAYE Tools
  8. Guidance for employers on using Basic PAYE Tools (BPT)
  9. Tell HMRC about a new employee
  10. Employment status
  11. The National Minimum Wage and Living Wage

Log in to PAYE Online for employers

  1. Payrolling employees: taxable benefits and expenses

Regular PAYE and payroll tasks

  1. Running payroll
  2. Fix problems with running payroll
  3. What payroll information to report to HMRC
  4. Understanding your employees' tax codes
  5. National Insurance rates and categories
  6. Apply for financial help for an employee tax refund
  7. Payrolling: tax employees' benefits and expenses through your payroll
  8. Payrolling: changes affecting benefits and expenses
  9. What happens if you do not report payroll information on time
  10. What to do if you get an online penalty warning message
  11. Aligning payroll to the correct tax period
  12. Paying a company pension or annuity through your payroll
  13. Employment intermediaries: reporting requirements
  14. Regional employer NICs holiday: making a retrospective claim
  15. Pay Apprenticeship Levy

Calculators

  1. How to manually check your payroll calculations

Paying HMRC

  1. Pay employers' PAYE
  2. Pay employers' Class 1A National Insurance
  3. Pay a PAYE Settlement Agreement
  4. Pay a PAYE late payment or filing penalty
  5. Interest on late payment of PAYE and CIS: employer guide
  6. Late payment penalties for PAYE and National Insurance
  7. Disagree with a tax decision

Annual PAYE and payroll tasks

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

Expenses and benefits

  1. Expenses and benefits for employers
  2. Expenses and benefits: A to Z
  3. Calculate tax on employees' company cars
  4. Advisory Fuel Rates
  5. PAYE Settlement Agreements
  6. Payrolling employees: taxable benefits and expenses

Employees joining, leaving or changing their circumstances

  1. Tell HMRC about a new employee
  2. Work out your new employee's tax code
  3. What to do when an employee leaves
  4. What to do when an employee reaches State Pension age
  5. What to do if an employee changes gender
  6. National Insurance for company directors
  7. Giving staff time off for jury service
  8. What to do if your employee has more than 1 job
  9. What to do when an employee dies
  10. Child employment
  11. Paying harvest casuals and casual beaters
  12. Payroll for female employees who pay less National Insurance
  13. Salary sacrifice for employers
  14. Student Loan repayments: guidance for employers
  15. New employee coming to work from abroad
  16. Employees working abroad

Changes to the business that affect PAYE

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

Special types of employee pay

  1. Employee gets tips, gratuities or service charges through a tronc
  2. Employee incentive awards
  3. Paying employees in shares, commodities or other non-cash pay
  4. Paying an employee in advance for holidays or from holiday pay scheme
  5. Paying employees cash in hand or guaranteed take home pay
  6. How an employer operates a National Insurance only scheme
  7. When and how an employee operates PAYE on their employment income

Statutory pay and leave

  1. Statutory Sick Pay and Leave
  2. Statutory Maternity Pay and Leave
  3. Statutory Paternity Pay and Leave
  4. Statutory Adoption Pay and Leave
  5. Shared Parental Leave and Pay: employer guide
  6. Get financial help with statutory pay

Forms and reference material

  1. HMRC employer bulletins
  2. PAYE forms
  3. Rates and thresholds for employers 2016 to 2017
  4. Rates and thresholds for employers 2015 to 2016
  5. Rates and thresholds for employers 2014 to 2015
  6. PAYE: HMRC manuals

Help and support

  1. Help and support for employing people
  2. Help and support for company directors

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