Employees joining, leaving or changing their circumstances
Inform HMRC about employee changes in circumstances including tax codes, employee leaves or dies, gender change and reaching pension age.
Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Tell HMRC about a new employee - check you need to pay them through PAYE, use their P45 (or other information) to work out the right tax code to set them up on your payroll software
Work out your new employee's tax code and starter declaration to set them up on your payroll software and register them with HMRC
When an employee leaves or retires, update your payroll, give the employee a P45
Update your payroll records when an employee reaches State Pension age so they stop paying National Insurance
Update your payroll if an employee changes gender; check they're paying the right National Insurance if they're over State Pension age
What you can do if an employee is called up for jury service, and how to sort out their pay or help them claim an allowance
How to work out National Insurance contributions if your employee has more than one job
Arranging final payments to employees or pension recipients who die, and reporting the death of an employee at work
Employing children and young people
Overview of the law relating to young workers at different stages of their lives
Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot
Run payroll for married women or widowers paying less National Insurance, forms CA4139, CF383, CF380A, use NI category letter B or E, when to stop deducting the reduced rate
A salary sacrifice might be made in return for non-cash benefits and can affect the tax and National Insurance contributions payable
PAYE for employees who come to work in the UK, the differences in calculating and making deductions
PAYE if your employees work abroad, including applying for exemption in the other country