Introduction to PAYE and payroll
Please note: PAYE guidance from HM Revenue & Customs (HMRC) can be found on the GOV.UK website. We provide links to the key information below.
PAYE and payroll for employers
How to set up and run a payroll as an employer and what records you must keep.
Register as an employer
You normally need to register as an employer with HMRC when you start employing staff, or using subcontractors for construction work.
PAYE Online for employers
Enrol and use HMRC's PAYE Online service to send payroll information to HMRC, to view the balance of what you owe, and to access tax codes and notices about your employees.
Find payroll software
Find HMRC-recognised payroll software to manage your Real Time Information (RTI) PAYE payments and deductions.
Tell HMRC about a new employee
Use their P45 (or starter checklist, which replaced the P46) to get information from your new employee, set them up on your payroll software, tell HMRC.
Basic PAYE Tools guidance for employers
Find out how to download, install and run Basic PAYE Tools, and also how to use Basic PAYE Tools with other payroll software.
Download HMRC's Basic PAYE Tools
Basic PAYE Tools is free payroll software from HM Revenue and Customs (HMRC) for businesses with fewer than 10 employees.
Find out which employers are exempt from online payroll reporting
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Employment Allowance
Claim up to £10,500 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.
Employment status
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace.
The National Minimum Wage and Living Wage
Who's entitled to the minimum wage, what's included when working out the minimum wage, and what happens if there's a dispute.
Pay employers’ PAYE
How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines, and payment booklets.
Employers and confirming an employee tax code: enquiries
Call HMRC to check the tax code of one of your employees.
Employers: general enquiries
Contact HMRC with employer enquiries on PAYE, National Insurance contributions, Statutory Payments, stakeholder pensions and student loan repayments.
