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Updated on 6 April 2026

Payroll calculations and submissions: paper filers

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.

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Updated on 6 April 2026

Payroll calculations and submissions: online filers

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.

a thick black folder with the word 'PENSION' written on the spine sat on a desk with a pair of glasses, paperwork, a calculator and a jar of coins.
Updated on 6 April 2026

Pensions auto enrolment: information for employers

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.

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Updated on 6 April 2026

Parental pay: information for employers

As an employer, you may have employees needing to take time off due to pregnancy (or their partner’s pregnancy) or because they are adopting a child. This page gives you an overview of the minimum payments that may be due to employees during periods of parental leave. You can, of course, decide to ...

a face mask and piece of white paper with the words 'PAID SICK LEAVE' written on it  against a blue background.
Updated on 6 April 2026

Statutory Sick Pay: information for employers

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) ...

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