In this section:
Introduction to PAYE for employers
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
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
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
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
Taking on a new employee 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
