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PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines
If you provide company cars to your employees, use form P46 (Car) to tell HMRC
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.
When an employee leaves or retires, update your payroll, give the employee a P45.
Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff
Work out your new employee's tax code and starter declaration to set them up on your payroll software and register them with HMRC.
How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.
Accommodation provided by an employer can affect the National Minimum Wage and National Living Wage: offset rates, accommodation charges.
Correct mistakes with pay and deductions including National Insurance (NI), amend errors in FPS payroll reports, correct payments to HMRC.
How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.
What you can do if an employee is called up for jury service, and how to sort out their pay or help them claim an allowance
Update your payroll records when an employee reaches State Pension age so they stop paying National Insurance
Apply for financial help from HMRC if you cannot afford to fund an employee's tax refund
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
Set up a Payroll Giving scheme for your employees using PAYE - when to make deductions, costs of running the scheme, which charities are eligible and what they must do when they get the donation
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
Arranging final payments to employees or pension recipients who die, and reporting the death of an employee at work to the Health and Safety Executive and the police
Submit an employment intermediary report to HMRC every 3 months if you pay people like agency workers or subcontractors but do not operate PAYE
Run payroll for married women or widowers paying less National Insurance, forms CA4139, CF383, CF380A, use NI category letter B or E, when to stop deducting the reduced rate
Update your payroll if an employee changes gender, check they're paying the right National Insurance if they're over State Pension age
Don’t include personal or financial information like your National Insurance number or credit card details.
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