{"id":1493,"date":"2023-08-08T00:00:00","date_gmt":"2023-08-08T00:00:00","guid":{"rendered":"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/"},"modified":"2025-05-22T13:13:43","modified_gmt":"2025-05-22T13:13:43","slug":"paying-paye-tax-guide-for-employers","status":"publish","type":"knowledge","link":"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/","title":{"rendered":"A guide to paying PAYE for small businesses"},"content":{"rendered":"<p class=\"wp-block-paragraph\">If your small business employs staff, it\u2019s likely you\u2019ll need to register under PAYE so they can pay tax to HMRC.<\/p>\n\n<p class=\"wp-block-paragraph\">Read our guide to find out the PAYE meaning, how it\u2019s calculated, and how you can incorporate it as part of your payroll.<\/p>\n\n<h2 id=\"whatispaye\" class=\"wp-block-heading\">What is PAYE?<\/h2>\n\n<p class=\"wp-block-paragraph\">PAYE is HMRC\u2019s system for collecting income tax and National Insurance payments from people employed by companies.<\/p>\n\n<p class=\"wp-block-paragraph\">When you make a payment to an employee, it\u2019ll include tax deductions which are paid to HMRC via PAYE.<\/p>\n\n<h3 id=\"whatdoespayemean\" class=\"wp-block-heading\">What does PAYE mean?<\/h3>\n\n<p class=\"wp-block-paragraph\">PAYE stands for \u2018Pay As You Earn\u2019 and has been around since the 1940s.<\/p>\n\n<p class=\"wp-block-paragraph\">As an employer using PAYE, you pay your staff\u2019s tax contributions to HMRC directly from their pay. This means when an employee receives their salary, all their deductions for tax and payments like student loan repayments have already been made.<\/p>\n\n<h2 id=\"whatispayetax\" class=\"wp-block-heading\">What is PAYE tax?<\/h2>\n\n<p class=\"wp-block-paragraph\">Employers collect PAYE tax from staff wages and pay it to HMRC on a weekly or monthly basis. The PAYE tax year runs from 6 April to 5 April the following year, which is when you\u2019ll need to complete your end-of-year PAYE return.<\/p>\n\n<p class=\"wp-block-paragraph\">Every employee will have a <a href=\"\/knowledge\/business-tax\/self-employed-tax-code\/\" data-type=\"knowledge\" data-id=\"1515\" >tax code<\/a> given to them by HMRC. This allows businesses using PAYE to know how much to deduct from wages.<\/p>\n\n<p class=\"wp-block-paragraph\">At the start of each tax year, HMRC will send out details of every employee\u2019s tax code. This is known as a PAYE notice of coding.<\/p>\n\n<p class=\"wp-block-paragraph\">Tax codes can change \u2013\u00a0for example, when an employee gets a pay rise or stops receiving a taxable benefit such as private healthcare.<\/p>\n\n<p class=\"wp-block-paragraph\">When this happens, HMRC will let you know. It\u2019s important that you update the employee\u2019s payroll information as soon as possible so they aren\u2019t overpaying or underpaying tax.<\/p>\n\n<h3 id=\"payetaxforms\" class=\"wp-block-heading\">PAYE tax forms<\/h3>\n\n<p class=\"wp-block-paragraph\">There are also a number of HMRC PAYE tax forms that you may need to give to employees. These include:<\/p>\n\n\n<div id=\"nba-body-001\">\n<\/div>\n<ul class=\"wp-block-list\"><li class=\"wp-block-list-item\"><strong>P45<\/strong> \u2013 if an employee leaves your company<\/li>\n\n<li class=\"wp-block-list-item\"><strong>P60<\/strong> \u2013 a tax and earnings summary given to all employees at the end of the tax year<\/li>\n\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/business-tax\/what-is-a-p11d-and-whats-changing\/\" data-type=\"knowledge\" data-id=\"1137\" ><strong>P11D<\/strong><\/a> \u2013 if you have benefits like company cars or health schemes<\/li>\n\n<li class=\"wp-block-list-item\"><strong>new starter checklist <\/strong>\u2013 we&#8217;ll explain<strong> <\/strong>this one below<\/li>\n\n<\/ul>\n\n<h4 class=\"wp-block-heading\">What is an HMRC starter checklist?<\/h4>\n\n<p class=\"wp-block-paragraph\">You\u2019ll sometimes need a new starter checklist from a new employee to make sure they pay the right amount of tax when you set them up on payroll.<\/p>\n\n<p class=\"wp-block-paragraph\">Your new employee will need to complete a new starter checklist if they:<\/p>\n\n<ul class=\"wp-block-list\"><li class=\"wp-block-list-item\">don\u2019t have a P45<\/li>\n\n<li class=\"wp-block-list-item\">have a student or postgraduate loan<\/li>\n\n<li class=\"wp-block-list-item\">have different personal details to those on their P45<\/li>\n\n<li class=\"wp-block-list-item\">have been sent to work temporarily in the UK by an overseas employer<\/li>\n\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Make sure you collect this form from your new employee before their first payday. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>The form doesn\u2019t need to go to HMRC<\/strong> but you must keep the information recorded on the starter checklist for the current and next three tax years. <\/p>\n\n<h2 id=\"howispayecalculated\" class=\"wp-block-heading\">How is PAYE calculated?<\/h2>\n\n<p class=\"wp-block-paragraph\">PAYE income tax is calculated based on how much your employee earns above the personal allowance (which is \u00a312,570 for the 2023-24 tax year).<\/p>\n\n<p class=\"wp-block-paragraph\">Here\u2019s a breakdown of the three tax bands:<\/p>\n\n<ul class=\"wp-block-list\"><li class=\"wp-block-list-item\">if the employee earns up to <strong>\u00a312,570<\/strong>, they <strong>won\u2019t need to pay<\/strong> any PAYE income tax<\/li>\n\n<li class=\"wp-block-list-item\">employees earning between <strong>\u00a312,571 and \u00a350,270<\/strong> will be charged the <strong>20 per cent<\/strong> basic tax rate<\/li>\n\n<li class=\"wp-block-list-item\">employees earning between <strong>\u00a350,271 and \u00a3125,140<\/strong> will be charged the <strong>40 per cent<\/strong> higher tax rate<\/li>\n\n<li class=\"wp-block-list-item\">employees earning more than <strong>\u00a3125,140<\/strong> will be charged the <strong>45 per cent<\/strong> additional tax rate<\/li>\n\n<\/ul>\n\n<p class=\"wp-block-paragraph\">As well as the income tax deduction, you\u2019ll also need to make a deduction for <a href=\"\/knowledge\/self-assessment\/how-to-pay-national-insurance-when-self-employed\/\" data-type=\"knowledge\" data-id=\"1440\" >National Insurance<\/a> and things like student loan repayments and <a href=\"\/knowledge\/staff\/how-do-workplace-pensions-work\/\" data-type=\"knowledge\" data-id=\"1243\" >pension contributions<\/a>.<\/p>\n\n<h3 id=\"payecalculator\" class=\"wp-block-heading\">PAYE calculator<\/h3>\n\n<p class=\"wp-block-paragraph\">Once you have all the right information, you can use HMRC\u2019s <a href=\"http:\/\/payecalculator.hmrc.gov.uk\/PAYE0.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">PAYE tax calculator<\/a> to check your payroll calculations.<\/p>\n\n<p class=\"wp-block-paragraph\">To get an accurate result, you\u2019ll need your employee\u2019s tax code and the period of pay, as well as gross pay and tax totals.<\/p>\n\n<p class=\"wp-block-paragraph\">You can also use HMRC\u2019s <a href=\"https:\/\/www.gov.uk\/basic-paye-tools\" rel=\"noopener noreferrer\" target=\"_blank\">basic PAYE tools<\/a> to help you manage your payroll.<\/p>\n\n<p class=\"wp-block-paragraph\">The tools can be used alongside payroll software and help employers to:<\/p>\n\n<ul class=\"wp-block-list\"><li class=\"wp-block-list-item\">check National Insurance numbers<\/li>\n\n<li class=\"wp-block-list-item\">send Employer Payment Summaries (periodic updates to let HMRC know about PAYE changes such as if no employees were paid in a tax month)<\/li>\n\n<li class=\"wp-block-list-item\">send Earlier Year Updates (if you need to let HMRC know about a correction to a payment made in a previous tax year)<\/li>\n\n<li class=\"wp-block-list-item\">work out tax and National Insurance<\/li>\n\n<li class=\"wp-block-list-item\">send key information to HMRC<\/li>\n\n<\/ul>\n\n<p class=\"wp-block-paragraph\">According to HMRC, the software is only suitable for businesses with under 10 employees.<\/p>\n\n<h2 class=\"wp-block-heading\">Can you operate PAYE yourself?<\/h2>\n\n<p class=\"wp-block-paragraph\">If you want to run your own payroll, you\u2019ll need to register as an employer with HMRC and make sure you have an <a href=\"\/knowledge\/staff\/ern-number\/\" data-type=\"knowledge\" data-id=\"1383\" >ERN number<\/a> (also known as a PAYE reference number) for all your employees.<\/p>\n\n<p class=\"wp-block-paragraph\">You\u2019ll also need to decide on the <a href=\"\/knowledge\/tech\/best-payroll-software-for-small-businesses-uk\/\" data-type=\"knowledge\" data-id=\"858\" >payroll software<\/a> you want to use and get a login to pay PAYE online.<\/p>\n\n<p class=\"wp-block-paragraph\">Setting up a paye shceme yourself is the cheapest option, but it can be time-consuming if you don\u2019t have experience of the PAYE system.<\/p>\n\n<p class=\"wp-block-paragraph\">There are a range of rules you\u2019ll need to follow, such as keeping three years worth of records on all employees and paying HMRC the correct amount of tax.<\/p>\n\n<p class=\"wp-block-paragraph\">If HMRC asks to check your records and they aren\u2019t comprehensive enough, they could estimate what you need to pay them (which could cost you more) and fine you up to \u00a33,000.<\/p>\n\n<h3 class=\"wp-block-heading\">Paying for someone to operate your payroll<\/h3>\n\n<p class=\"wp-block-paragraph\">The alternative to running your own payroll is <a href=\"\/knowledge\/business-tax\/how-much-does-an-accountant-cost\/\" data-type=\"knowledge\" data-id=\"809\" >paying for an accountant<\/a> to do it for you.<\/p>\n\n<p class=\"wp-block-paragraph\">If you go down this route, you\u2019ll still need to keep records on your employees and share them with your accountant.<\/p>\n\n<p class=\"wp-block-paragraph\">You can work with a payroll provider that manages everything for you, including issuing payslips and paying PAYE to HMRC. Or, you can work with a provider that runs your payroll based on the information you give them.<\/p>\n\n<p class=\"wp-block-paragraph\">Read our guide to the <a href=\"\/knowledge\/tech\/best-payroll-software-for-small-businesses-uk\/\" data-type=\"knowledge\" data-id=\"858\" >best payroll software for businesses<\/a> \u2013 some even include payslip templates for you. <\/p>\n\n<h3 class=\"wp-block-heading\">Guides for small business owners \n<\/h3>\n\n<ul class=\"wp-block-list\"><li class=\"wp-block-list-item\"><a href=\"\/knowledge\/banking\/do-i-need-a-paypal-business-account-for-my-small-business\/\" data-type=\"knowledge\" data-id=\"1034\" >Do I need a PayPal business account?<\/a><\/li>\n\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/staff\/employment-contract-template\/\" data-type=\"knowledge\" data-id=\"1379\" >Employment contract template \u2013 customisable for your business<\/a><\/li>\n\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/business-tax\/what-is-bookkeeping\/\" data-type=\"knowledge\" data-id=\"1259\" >A guide to bookkeeping for small businesses<\/a><\/li>\n\n<li class=\"wp-block-list-item\"><a href=\"\/business-insurance\/faq\/what-is-employers-liability-insurance\/\">What is employers&#8217; liability insurance?<\/a><\/li>\n\n<li class=\"wp-block-list-item\"><a href=\"\/knowledge\/staff\/compassionate-leave-for-employers\/\" data-type=\"knowledge\" data-id=\"1367\" >A guide to compassionate leave for employers<\/a><\/li>\n\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\n<strong>Is there anything else you want to know about PAYE? Let us know in the comments below.<\/strong><\/p>\n\n\n\t\t\t\t\t<div class=\"wp-block-group has-azure-200-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-94e519ba wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--80);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--80);padding-left:var(--wp--preset--spacing--40)\"><h3 id=\"readytosetupyourcover\" class=\"wp-block-heading has-text-align-center\">Ready to set up your cover?<\/h3>\n\n<p class=\"has-text-align-center wp-block-paragraph\">As one of the UK&#8217;s biggest <a href=\"\/business-insurance\/\" data-type=\"page\" data-id=\"5152\" >business insurance<\/a> providers, we specialise in <a href=\"\/business-insurance\/public-liability-insurance\/\">public liability insurance<\/a> and protect more trades than anybody else. Why not take a look now and build a quick, tailored quote?<\/p>\n\n\n\t\t\t\t\t<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n\t\t\t\t\t<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/quote.simplybusiness.co.uk\/business\">Start your quote<\/a><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><em>Photograph: Mangostar\/stock.adobe.com<\/em><\/p>\n<div id=\"nba-body-end\">\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>From tax dates and working out deductions to managing payroll and keeping records, our guide covers everything you need to know about paying PAYE tax.<\/p>\n","protected":false},"author":3,"featured_media":4101,"comment_status":"open","ping_status":"closed","template":"","meta":{"sb_hreflang":"","sb_hreflang_url":"","disable_breadcrumbs":false,"sb_breadcrumbs":[],"sb_reviewed_by":"","sb_review_date":"","sb_enable_content_gating":true,"footnotes":""},"categories":[336,342,110],"hidden-category":[],"coauthors":[20],"class_list":["post-1493","knowledge","type-knowledge","status-publish","has-post-thumbnail","hentry","category-business-structure","category-staff","category-business-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>What is PAYE? A guide for employers<\/title>\n<meta name=\"description\" content=\"From tax dates and working out deductions to managing payroll and keeping records, our guide covers everything you need to know about paying PAYE tax.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is PAYE? A guide for employers\" \/>\n<meta property=\"og:description\" content=\"What is PAYE and how does it affect small businesses? Read our guide for an overview.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/\" \/>\n<meta property=\"og:site_name\" content=\"Simply Business UK\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/simplybusiness\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-22T13:13:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/06\/paying-paye-tax-guide-for-employers.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"A guide to paying PAYE for small businesses\" \/>\n<meta name=\"twitter:site\" content=\"@simplybusiness\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Conor Shilling\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/\"},\"author\":{\"@type\":\"Person\",\"name\":\"Conor Shilling\",\"description\":\"Conor Shilling is a professional writer with over 10 years\u2019 experience across the property, small business, and insurance sectors. 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Conor has worked at Simply Business as a Copywriter for three years, specialising in the buy-to-let market, landlords, and small business finance. <a href=\\\"https:\/\/www.linkedin.com\/in\/conor-shilling-b646632a\/\\\" target=\\\"_blank\\\" rel=\\\"noopener\\\">Connect with Conor on LinkedIn.<\/a>\"},\"headline\":\"A guide to paying PAYE for small businesses\",\"datePublished\":\"2023-08-08T00:00:00+00:00\",\"dateModified\":\"2025-05-22T13:13:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/\"},\"wordCount\":1122,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.simplybusiness.co.uk\/wp-content\/uploads\/sites\/3\/2024\/05\/paying-paye-tax-guide-for-employers.jpg\",\"articleSection\":[\"Business structure\",\"People management\",\"Small business news\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/\",\"url\":\"https:\/\/www.simplybusiness.co.uk\/knowledge\/staff\/paying-paye-tax-guide-for-employers\/\",\"name\":\"What is PAYE? 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