How to report your payroll information
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.
On this page:
Signing up to report online
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.
to register as an employer
Using HMRC's Online Service - PAYE for employers
Software packages and other payroll options
Reporting your payroll information online
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.
- Commercial payroll software - you enter the
relevant details into your software package, which then sends the
necessary reports to HMRC. It will connect using your Government
Gateway login details.
- HMRC's Basic PAYE Tools - available for download
onto your own computer from the HMRC website. This is a package of
basic payroll tools which also enables you to file your payroll reports
online using your Government Gateway login details. It is designed
for employers with nine or fewer employees.
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.
Using HMRC's Basic PAYE Tools
When to report your information online
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.
payroll information to report
to report your payroll information
Information you must get right when running your payroll
Exemptions from online filing
Very few employers are exempt from having to report their payroll
information online. Reasons why you may be exempt are explained in
the guide 'Guidance for employers exempt from filing online'.
Guidance for employers exempt from filing online