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
New employees, changes and special situations
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
New employee: using the right tax code How to use form P45 to identify the tax code to use - what to do if there's no P45 or if the P45 is for an earlier tax year
When an employee leaves or retires The forms you must complete when an employee leaves or retires, and the PAYE tax and NICs treatment of your final payment to them
Employee events and special situations Employee reaches State Pension age, sent to work abroad, gets a new tax code, is non-UK citizen, becomes a director, more
