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From 6 January 2024, the main rate of class 1 National Insurance contributions (NIC) deducted from employees’ wages is reduced from 12% to 10%. From 6 April 2024, the main rate of self-employed class 4 NIC will reduce from 9% to 8% and class 2 NIC will no longer be due. Those with profits below £6,725 a year can continue to pay class 2 NIC to keep their entitlement to certain state benefits. Our guidance will be updated in full in spring 2024.

Updated on 6 April 2023

Ongoing payroll tasks

In this section we look at the main activities associated with running a payroll, including making submissions to HMRC, paying your employee and paying HMRC.

Content on this page:

Payroll tasks: overview

As an employer, you need to complete certain tasks on an ongoing basis. It may be helpful to think of the tasks that you need to do in a process chart:

A process chart for employers showing the steps involved in paying employees’ wages.

We provide individual pages of guidance look at the ongoing tasks associated with running a payroll including:

End of tax year tasks

There are also several end-of-year tasks to be aware of. For example, certain forms need to be completed by employers after the end of the tax year. We look at these requirements in more detail in our end of year section.

Errors and penalties

For information on penalties under RTI, for example for not doing payroll tasks at the correct time, or not doing them accurately, go to our dealing with PAYE errors page.

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