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.

Most workers are entitled to a minimum wage by law. If you employ someone, you must pay them at least the National Minimum Wage (NMW) or National Living Wage (NLW). The rules can be complicated. This page gives a basic overview of the rules and tells you where to find further information. For an ...

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.

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 reporting system (RTI), new starters are notified to HMRC via the main RTI submission (whether online or paper) – there is no separate paperwork to send to HMRC. Here we tell you what to do when an employee starts working for you.