Regular PAYE and payroll tasks

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Running payroll
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HM Revenue & Customs

Correcting payroll errors
Correct mistakes with pay and deductions including National Insurance, amend errors in Full Payment Submission payroll reports, and correct payments to HM Revenue & Customs

What payroll information to report to HMRC
If you're paying employees through PAYE, find out what to put in your Full Payment Submission and Employer Payment Summary

Understanding your employee's tax codes
Understand the letters and number in your employee's tax codes; know when to update someone's tax code

National Insurance rates and categories
Class 1 National Insurance contribution rates for tax year 2020 to 2021, what NI category letters mean

Apply for financial help for an employee tax refund
Apply for financial help from HM Revenue & Customs if you can't afford to fund an employee's tax refund

What happens if you don’t report payroll information on time?
Information for employers about late/non filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future

What to do if you get an online penalty warning message
Information for employers if you receive a reminder through PAYE Online because your payroll submission or payment is made late

How to manually check your payroll
Calculators and tax tables for employers to check payroll tax, National Insurance contributions and student loan deductions

Aligning payroll to the correct tax period
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

Paying a company pension or annuity through your payroll
What's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances

Running payroll for a contracted-out pension scheme
Updating your payroll records if an employee joins or leaves your contracted out workplace pension, reporting your ECON and SCON in your payroll

Payroll publications for employers
Download the most common forms, tables and helpbooks for setting up and running a payroll system

Tax your employee’s expenses and benefits through your payroll
Some employers can tax expenses and benefits through your payroll - find out how to payroll to avoid end-of-year reports

Employment Intermediaries: reporting requirements
Advanced notice of the reports intermediaries will have to send to HM Revenue and Customs

Regional employer NICs holiday: making a retrospective claim
How to make a retrospective claim for NICs holiday scheme which ended on 5 September 2013, including who can apply and time limits