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.

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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.

What payroll information to report

When to report your payroll information

Information you must get right when running your payroll