Almost all employers must report their payroll information online to HM Revenue & Customs (HMRC) when or before they pay an employee.
You don't have to operate your own payroll and report your payroll information yourself - it can be done for you by an agent or payroll bureau.
This guide explains what you need to do before you can report online, and how to report online.
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Before reporting your payroll information online, you need to register as an employer with HMRC, and register to use the 'PAYE Online for employers' service. You also need to activate the service before you can start to submit your information. Activation can take up to seven days, because you need to wait for an Activation Code to arrive in the post. The guide 'Using HMRC's Online Service - PAYE for employers' explains what you have to do.
You can report your payroll information online using commercial payroll software or HMRC's Basic PAYE tools. You can also file reports using Electronic Data Interchange (EDI), which is generally operated by agents and payroll bureau, or large employers. EDI has a separate registration process and requires specialised software and telecommunications links.
How to register as an employer
You must report your payroll information online. If you use an agent or payroll bureau, they'll do this for you. Otherwise, how you send your reports will depend on the payroll software you use.
You cannot use PAYE Online to report your payroll information - you need payroll software that can send your information to HMRC directly, and you'll need an internet connection.
You need to report your payroll information on or before the day you pay an employee by sending a Full Payment Submission, and you may also need to send an Employer Payment Summary at certain times. The guides 'What payroll information to report' and 'When to report your payroll information' explain exactly what you need to report, and when you need to report it.
What payroll information to report
When to report your payroll information
