In this section:
How to make PAYE Settlement Agreement payments
HMRC recommends that you make all of your PAYE Settlement Agreement (PSA) payments electronically. Provided you give us an accurate reference number paying electronically is fast, secure and convenient.
PSA payment methods
You can choose from any of the following electronic methods:
- BACS Direct Credit, Internet or telephone banking
- Debit card over the Internet
- CHAPS
- Paymaster (local authorities/government bodies)
If you have a payslip 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 PSA payments
Find out about mandatory electronic payments for large employers
Payment deadlines
For an overview of payment deadlines for all PAYE (Pay As You Earn), National Insurance contributions (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
