TRACE e-Gov Portal

Title	Description
Expenses and benefits: loans provided to employees	As an employer providing loans to your employees or their relatives, you have certain National Insurance and reporting obligations.
PAYE Settlement Agreements	A PAYE Settlement Agreement (PSA) allows you to make one annual payment to cover all the tax and National Insurance due on minor, irregular or impracticable expenses or benefits for your employees.
Download HMRC's Basic PAYE Tools	Basic PAYE Tools is free payroll software from HM Revenue and Customs (HMRC) for businesses with fewer than 10 employees.
Employment Allowance	You could get up to £3,000 a year off your National Insurance bill if you’re an employer.
Find payroll software	If you decide to run payroll yourself, you need payroll software to report to HM Revenue and Customs (HMRC). The software will help you with tasks
Fix problems with running payroll	Contents - Your PAYE bill is not what you expected - You made a mistake in your FPS or EPS - You paid HMRC the wrong amount - You paid your employee the wrong amount or made incorrect deductions
Get financial help with statutory pay	Contents - What you can reclaim - If you can't afford to make payments
Giving staff time off for jury service	You must allow an employee time off if they’re called up to serve on a jury.
Make benefit debt deductions from an employee's pay	As an employer you may be asked to deduct benefit overpayments an employee owes the Department for Work and Pensions (DWP) from their pay. This is called a Direct Earnings Attachment (DEA).
Make child maintenance deductions from an employee's pay	The Child Maintenance Service and the Child Support Agency (CSA) can ask you to: - give information about your employee so they can work out the right amount of child maintenance - set up a deduction from earnings order (DEO) - answer enquiries from other organisations who collect payments of child maintenance on their behalf
Make debt deductions from an employee's pay	Contents - When you have to deduct from pay - Getting an order - Deductions for a priority order - Deductions for a non-priority order - What counts as earnings - Making payments - Change of circumstances
Minimum wage for different types of work	The National Minimum Wage is worked out at an hourly rate, but it applies to all eligible workers even if they’re not paid by the hour. This means that however someone gets paid, they still need to work out their equivalent hourly rate to see if they’re getting the minimum wage.
National Minimum Wage and Living Wage calculator for workers	Check if: - you’re getting paid the National Minimum Wage - you’re getting paid the National Living Wage - your employer owes you past payments from past years
National Minimum Wage and Living Wage: accommodation	Contents - Accommodation rates - What counts as accommodation charges - Effect on the minimum wage
PAYE Online for employers	As an employer, you need to use HM Revenue and Customs’ (HMRC) PAYE Online service to: - send payroll reports to HMRC - access tax codes and notices about your employees - appeal a penalty - get alerts from HMRC when you report or pay late, or don’t send the expected number of reports in a month - register to get email reminders for alerts and notices
PAYE and payroll for employers	Contents - Introduction to PAYE - Choose how to run payroll - Setting up payroll - Keeping records
Pay a PAYE Settlement Agreement	You must pay the tax and Class 1B National Insurance due from your PAYE Settlement Agreement (PSA) by 22 October following the tax year it applies to.
Pay a PAYE late payment or filing penalty	You have 30 days from the date on the PAYE late penalty notice to pay or appeal it.
Pay employers' Class 1A National Insurance	You must pay Class 1A National Insurance on work benefits you give to your employees, such as a company mobile phone. You need to pay these contributions by 22 July each year for the previous tax year. You’ll need to pay by 19 July if paying by post.
Pay employers' PAYE	You must pay your PAYE bill to HM Revenue and Customs (HMRC) by: - the 22nd of the next tax month if you pay monthly - the 22nd after the end of the quarter if you pay quarterly - for example, 22 July for the 6 April to 5 July quarter
Register as an employer	You normally need to register as an employer with HM Revenue and Customs (HMRC) when you start employing staff, or using subcontractors for construction work.
Running payroll	Contents - Overview - Employees' pay - Deductions - Payslips - Reporting to HMRC: FPS - Reporting to HMRC: EPS - Paying HMRC - Sending an FPS after payday - Reporting employee changes - Changing paydays
Submit an employment intermediary report	Tell HM Revenue and Customs (HMRC) about people you pay but don’t operate PAYE for, eg if you’re a recruitment agency and find people work.
Tell HMRC about a new employee	You must tell HM Revenue and Customs (HMRC) when you take on a new employee and be registered as an employer.
What to do if an employee changes gender	If one of your employees changes their gender, you need to tell HM Revenue and Customs (HMRC) and make sure the employee’s paying the right National Insurance.
What to do when an employee dies	Contents - Reporting a workplace death - Paying an employee who has died - Paying a pensioner who has died
What to do when an employee leaves	You need to tell HM Revenue and Customs (HMRC) when one of your employees leaves or retires, and deduct and pay the right tax and National Insurance.
Work out your new employee's tax code	You need to work out which tax code and starter declaration to use in your payroll software when you take on a new employee.
Calculate holiday entitlement	Use this tool to calculate holiday entitlement for: - a full leave year - part of a leave year, if the job started or finished part way through the year
Calculate your employee's statutory sick pay	Calculate Statutory Sick Pay (SSP) for your employee.
Maternity, Adoption and paternity calculator for employers	Calculate your employee’s: - statutory maternity pay (SMP), paternity pay, adoption pay - relevant employment period and average weekly earnings - leave period
Statutory Adoption Pay and Leave: employer guide	When an employee takes time off to adopt a child or have a child through a surrogacy arrangement they might be eligible for Statutory Adoption Pay and Leave.
Statutory Maternity Pay and Leave: employer guide	Eligible employees can take up to 52 weeks’ maternity leave. The first 26 weeks is known as ‘Ordinary Maternity Leave’, the last 26 weeks as ‘Additional Maternity Leave’.
Statutory Paternity Pay and Leave: employer guide	Employees may be eligible for Statutory Paternity Leave and Pay if they and their partner are: having a baby adopting a child having a baby through a surrogacy arrangement
Time off for family and dependants	Contents Your rights What's an emergency? Taking time off Problems when you take time off

United Kingdom

Employment :: Labor :: Payroll

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