This page explains how to make the various payments that become due - including the amounts you have deducted from your employee under Pay As You Earn (PAYE) - to HMRC.

We understand that auto-enrolment is one aspect of being an employer that can cause some worry, so here we go into some detail about it. For an overview of other obligations that you may have when taking someone on, go to our employment law page.

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.

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.

Statutory sick pay (SSP) is a payment given by employers to employees who are off work sick. If you employ someone, you might need to think about statutory sick pay. This page tells you the basics of statutory sick pay and how to deal with it for tax and National Insurance contributions (NIC) ...