Most workers are legally entitled to paid holidays/annual leave. On this page, we look at the rules in more detail and explain how to calculate and pay holiday pay. It should be noted that holiday pay is a complex and ever-changing area of law.

If you are an online filer, there are two main submissions that you need to make to HMRC using your payroll software. Details of the submissions that paper filers need to make can be found on our separate page.

This page tells paper filers how to calculate and record the right deductions from their employee's pay. If you are an online filer, your payroll software will do the calculations for you.

When taking on a new employee, one of the details you need to ask them for is their National Insurance number. This is often referred to as a NINO. This page tells you more about National Insurance numbers and what to do if your employee has not got one.

Under the Real Time Information (RTI) system, payroll reports cannot be sent to HMRC manually unless your circumstances fall within one of the very limited exceptions, explained in our section on filing options. You must therefore have some RTI compatible software in place for submitting ...

The information on this page is for you if have agreement from HMRC to be able to file on paper. You can find out about who qualifies for paper filing on our filing options page.