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

Fix problems with running payroll
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC

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 2022 to 2023, what NI category letters mean

National Insurance for company directors
Working out a director's National Insurance, using their annual earnings period, what to report to HMRC

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

Payrolling: tax employees' benefits and expenses through your payroll
How to report expenses and benefits you provide to employees or directors

Payrolling: changes affecting benefits and expenses
Working out the taxable amount of benefit to put through your payroll if something changes - such as an employee leaving

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

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

Student loan and postgraduate loan repayment guidance for employers
Find guidance on making employees' student loan and postgraduate loan (PGL) deductions in different circumstances