In this section:
New employer - getting startedAn overview for new employees of everything you need to know to get started
PAYE for employers: the basics An overview of PAYE - key rules to follow, forms to be familiar with, records to keep, and dates and deadlines to remember
National Insurance for employers: the basics An overview of National Insurance - employer responsibilities, the different classes of National Insurance contributions, and rates and category letters
How to register as an employer Find out when you need to register with us, how to go about doing so - and when you don't need to register
Understanding and using PAYE Online for employers An overview of the different ways to file online, and an outline of the steps involved in filing your forms and returns online
How to register for PAYE Online A step-by-step guide to the registration process, covering how long it takes and the information you need to have to hand
Regional employer NICs holiday for new businesses Find out if you can apply for the employer NICs holiday and apply online
Choosing a payroll system The pros and cons of doing your payroll yourself or outsourcing to a payroll professional, your choices if you keep it in-house
Payroll calculations and records: an introduction Save time using software, or use the manual P11 Deduction Working Sheet to record tax, NICs, statutory payments and student loan deductions
Taking on a new employee - first steps Employer checks, dealing with forms P45 or P46 and tax codes, what to do if your employee doesn't have an NI number or P45
Understanding employee tax codes PAYE tax codes explained - why and when we send them and what the different codes mean
Simplified PAYE for domestic employees Find out about simplified PAYE (Pay As You Earn) rules if you employ someone in your home, such as a nanny, housekeeper or carer