Tax and payroll for employers

Find out how PAYE works

How Pay As You Earn works, who operates it and how it affects your payroll

Find out if you need to operate PAYE

Make sure you need to operate PAYE before you register as an employer with HMRC

Decide whether you need to register as an employer

Help to decide if you need to register as an employer with HM Revenue & Customs and how to do it

PAYE when taking on a new employee

First steps to operating PAYE when you take on your first employee

Keep PAYE records

Keeping accurate records of the payments you make to your employees through PAYE

Set up a payroll system

How to choose and set up a payroll system

Make PAYE payments to HMRC

How and when to send PAYE and National Insurance payments to HM Revenue & Customs

Find out what to do for PAYE when an employee leaves

PAYE procedures to follow when an employee leaves

Directories