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Our website is being updated

We are currently updating our website for the 2024/25 tax year. Please bear with us for a short while as we do this. 

Note: From 6 January 2024, the main rate of class 1 National Insurance contributions (NIC) deducted from employees’ wages reduced from 12% to 10%. From 6 April 2024, that rate is reduced further to 8%, the main rate of self-employed class 4 NIC is reduced from 9% to 6% and class 2 NIC is no longer due. Those with profits below £6,725 a year can continue to pay class 2 NIC to keep their entitlement to certain state benefits. We will include these changes with our updates in the next few weeks.

Updated on 6 April 2024

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.

A tablet showing 'PAYROLL' on the screen, the tablet is sat on a desk surrounded with notebooks, a phone, a cup of coffee, paperclips, a ruler, sticky notes and coloured pens.
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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.
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We provide individual pages of guidance looking at some of the main 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 payroll processes section.

Errors and penalties

For information on penalties under RTI, including for not operating PAYE at all, 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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