Regular PAYE and payroll tasks
Correcting payroll errors, employee tax codes, National Insurance, and reporting to HMRC
Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HM Revenue & Customs
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC
If you're paying employees through PAYE, find out what to put in your Full Payment Submission and Employer Payment Summary
Understand the letters and number in your employee's tax codes; know when to update someone's tax code
Class 1 National Insurance contribution rates for tax year 2022 to 2023, what NI category letters mean
Working out a director's National Insurance, using their annual earnings period, what to report to HMRC
Apply for financial help from HM Revenue & Customs if you can't afford to fund an employee's tax refund
How to report expenses and benefits you provide to employees or directors
Working out the taxable amount of benefit to put through your payroll if something changes - such as an employee leaving
Information for employers about late/non filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late
Calculators and tax tables for employers to check payroll tax, National Insurance contributions and student loan deductions
You need to realign the payment date of your Full Payment Submission with the tax month or week if you reported it incorrectly or changed payday
What's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances
Advanced notice of the reports intermediaries will have to send to HM Revenue and Customs
How to make a retrospective claim for NICs holiday scheme which ended on 5 September 2013, including who can apply and time limits
Find guidance on making employees' student loan and postgraduate loan (PGL) deductions in different circumstances