In this section:
Pay and deductions: the basicsOverview of your obligations, from payslip and minimum wage rules to statutory payments for employees who are sick or become parents
The national minimum wageWho's entitled to the minimum wage, rates explained, which payments count towards it, your record-keeping requirements
Using commercial payroll software or HMRC’s downloadable P11 CalculatorThis free tool, which is part of the Basic PAYE Tools package, updates form P11 each pay period, and allows direct online filing for some small employers
Setting up and using the Basic PAYE Tools P11 CalculatorStep-by-step guidance on where to get the free P11 Calculator, how to install it on your computer and how to start using it
Correcting payroll errorsWhat to do if you discover you’ve made an error when recording or reporting your deductions of PAYE tax or NICs
Completing the paper form P11Overview of the information you’ll need when completing a paper form P11, and the tools you can use to make the process easier
Calculating student loan deductionsUsing payroll software or HMRC’s Student Loan Calculator to work out student loan deductions, where to record these on form P11
Payroll giving: introduction for employers and pension providers How to set up a Payroll Giving scheme to allow your employees to give to charity from their wages, using a Payroll Giving Agency
PAYE record keeping Overview of which details you must record, paper and electronic options, how long you need to keep your records
File your PAYE in-year forms: P45, P46, etc Online filing during the year - when employees start and leave, when you start paying a pension, more
PAYE Online login page Register for or use the 'PAYE Online for employers' service now
