Please note PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Tell HMRC about a new employee
Tell HMRC about a new employee – check you need to pay them through PAYE, use their P45 (or other information) to work out the right tax code to set them up on your payroll software.
Work out your new employee’s tax code
Work out your new employee’s tax code and starter declaration to set them up on your payroll software and register them with HMRC.
What to do when an employee leaves
When an employee leaves or retires, update your payroll, give the employee a P45.
What to do when an employee reaches State Pension age
Update your payroll records when an employee reaches State Pension age so they stop paying National Insurance.
What to do if an employee changes gender
Update your payroll if an employee changes gender; check they’re paying the right National Insurance if they’re over State Pension age.
Giving staff time off for jury service
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.
What to do if your employee has more than one job
How to work out National Insurance contributions if your employee has more than one job.
What to do when an employee dies
Arranging final payments to employees or pension recipients who die, and reporting the death of an employee at work.
Employing children and young people
Overview of the law relating to young workers at different stages of their lives.
Paying harvest casuals and casual beaters
Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.
Payroll for female employees who pay less National Insurance
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.
Salary sacrifice for employers
A salary sacrifice might be made in return for non-cash benefits and can affect the tax and National Insurance contributions payable.
New employee coming to work from abroad
Find out how to work out and make PAYE deductions for employees who come to work in the UK.
Employees working abroad
PAYE if your employees work abroad, including applying for exemption in the other country.
