In this section:
How to make PAYE payments
HM Revenue & Customs (HMRC) recommends that you make all of your PAYE (Pay As You Earn) payments - including Construction Industry Scheme, Student Loan deductions and Class 1 National Insurance contributions (NICs) - electronically. Provided you give us an accurate reference number this method is efficient, secure and convenient.
PAYE and Class 1 NICs payment methods
For quarterly or monthly PAYE and Class 1 NICs payments you can choose from any of the following methods:
- BACS Direct Credit, Internet or telephone banking
- debit card over the Internet
- CHAPS
- Paymaster (local authorities/government bodies)
If you still receive a payslip booklet you can also pay:
- by Bank Giro (this counts as an electronic payment)
- at the Post Office (also an electronic payment)
- by cheque through the post
Follow the link below to the How to pay section of our website to find out more about these different payment methods and what information you'll need to have to hand.
It is mandatory for employers who have 250 or more employees whom we have notified to make their payments electronically, however we encourage all employers to pay this way.
Read about ways to make PAYE payments
Find out about mandatory electronic payments for large employers
If you have no payment to make
You should inform HMRC if you have no PAYE/NICs payment to make for any tax month or quarter – use the link below. Do this before the payment due date to avoid being issued with a payment reminder.
Inform HMRC that no PAYE/NICs payment is due
Advance funding for PAYE payments
If you need to make a tax refund to one or more of your employees, you can deduct the amount needed from your next payment to HMRC of the following: PAYE tax and NICs, Construction Industry Scheme (CIS) deductions, and Student Loan deductions.
However, if your next payment to HMRC isn’t sufficient to cover the full amount of the tax refund you need to make, you can do either of the following:
- reduce your subsequent payments to make up the balance
- apply to us for funding to cover the balance
A similar funding facility exists for Statutory Payments to your employees. If the amount of your next payment to HMRC is less than the Statutory Payments you need to provide in the same month or quarter, you can apply to HMRC for funding to cover the balance.
Funding for tax refunds to employees
Funding for Statutory Payments
Payment deadlines
For an overview of payment deadlines for all PAYE, NICs and PAYE Settlement Agreement payments read our guide below. This also tells you about late payment interest charges - and how to avoid these by initiating your payments in time.
PAYE/National Insurance payments and deadlines
More useful links
How to pay Class 1A National Insurance
