As an employer you have to keep records about your employees. This page tells you more about the records you need to keep. 

Penalties are fines issued by HMRC where a person has not done something they should have. They are generally charged for either not doing something at the correct time or not doing something accurately. Here we look at what might happen if you operate Pay As You Earn (PAYE) incorrectly.

This page covers what to do when an employee leaves your employment, including giving them a P45. For guidance on things to think about if you need to dismiss an employee, or if your employee resigns, see our employment law section.

In this section we look at some common pay elements and deductions. This includes separate guidance on the minimum wage, holiday pay, sick pay and auto enrolment.

When you take on a new employee you will need to gather some basic information from them and record it somewhere safe. You will also need to decide how often to pay them.

This section explains a bit more about HMRC's Real Time Information system, including dedicated pages on the software available to help you file online, and the alternative paper process.