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.

This page explains more about payslips, such as what information they should include and how to create one for your employee.

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.

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.

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.

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 ...