In this section:
- Introduction to PAYE for employers
- Year-round payroll, calculations and form filling
- Statutory payments
- New employees, changes and special situations
- Dealing with expenses and benefits
- PAYE Online filing for employers
- Making PAYE/National Insurance payments to HMRC
- PAYE forms and publications
- PAYE/NICs rates and thresholds
- PAYE: recent news, changes and updates
Introduction to PAYE for
employers
PAYE for employers: the basics An overview of PAYE - key rules to follow, forms to be familiar with, records to keep, and dates and deadlines to remember
Register as an employer Find out when you need to register with us, how to go about doing so – and when you don’t need to register
Choosing a payroll system The pros and cons of doing your payroll yourself or outsourcing to a payroll professional, your choices if you keep it in-house
Simplified PAYE for domestic employees Find out about simplified PAYE (Pay As You Earn) rules if you employ someone in your home, such as a nanny, housekeeper or carer
Taking on a new employee Employer checks, dealing with forms P45 or P46 and tax codes, what to do if your employee doesn't have an NI number or P45
Understanding employee tax codes PAYE tax codes explained - why and when we send them and what the different codes mean
PAYE record keeping Overview of which details you must record, paper and electronic options, how long you need to keep your records
PAYE if your business closes or changes What to do if you close or sell your business, or if you no longer employ anyone
PAYE dates to remember this month Employer deadlines for forms, returns, payments and registrations, as well as PAYE workshops to watch for
