In this section:
- Starting the tax year: codes and forms
- Monthly/weekly payroll and form filling
- End-of-year tasks: annual return and form filling
- Non-standard paydays or moving paydays
- PAYE for special types of pay
- PAYE if your business closes or changes
- Pension payments and PAYE
- PAYE problems, checks, penalties and appeals
Non-standard paydays or moving paydays
Employee payday falls on a non-banking dayRecording a payment that’s processed early or late because your payday falls on a day when banks are closed
Changing the interval between paydaysThe PAYE steps you need to take if you switch, for example, from paying your employees weekly to paying them monthly
Moving payday to a different day of the week/monthWhat to do if you change the day or date on which each payday falls but keep the same interval between your paydays
Extra payments on a day other than the usual paydayHow to work out and record the PAYE tax and NICs deductions due if you make a non-payday payment to an employee, such as a bonus
Dealing with 'week 53' paymentsCalculating PAYE tax and NICs for your last payday of the tax year if the way dates fall mean there’s one more payday than usual
