Making PAYE/National Insurance payments to HMRC
In this section:
How to make PAYE payments
HM Revenue & Customs (HMRC) recommends that you make all of your PAYE (Pay As You Earn) payments - including Construction Industry Scheme, Student Loan deductions and Class 1 National Insurance contributions (NICs) - electronically. Provided you give us an accurate reference number this method is efficient, secure and convenient.
PAYE and Class 1 NICs payment methods
For quarterly or monthly PAYE and Class 1 NICs payments you can choose from any of the following methods:
- BACS Direct Credit, Internet or telephone banking
- debit card over the Internet
- CHAPS
- Paymaster (local authorities/government bodies)
If you still receive a payslip booklet you can also pay:
- by Bank Giro (this counts as an electronic payment)
- at the Post Office (also an electronic payment)
- by cheque through the post
Follow the link below to the How to pay section of our website to find out more about these different payment methods and what information you'll need to have to hand.
It is mandatory for employers who have 250 or more employees whom we have notified to make their payments electronically, however we encourage all employers to pay this way.
Read about ways to make PAYE payments
Find out about mandatory electronic payments for large employers
If you have no payment to make
You should inform HMRC if you have no PAYE/NICs payment to make for any tax month or quarter – use the link below. Do this before the payment due date to avoid being issued with a payment reminder.
Inform HMRC that no PAYE/NICs payment is due
Payment deadlines
For an overview of payment deadlines for all PAYE, NICs and PAYE Settlement Agreement payments read our guide below. This also tells you about late payment interest charges - and how to avoid these by initiating your payments in time.
PAYE/National Insurance payments and deadlines
More useful links
How to pay Class 1A National Insurance
