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Payroll (in accounting terms) is used in reference to the payment of employee wages and making a record of the amount of money an employee has earned.

PAYE (Pay As You Earn) is a system by which Income tax, National Insurance, pension etc are withheld from payments to employees and paid directly from the employer to HMRC. Generally employees are paid through PAYE.

The Legislation

As an employer operating PAYE as part of your payroll, you need to complete certain tasks during each tax month. PAYE Tax months run from the 6th of one month to the 5th of the next month with the Full Payment Submission (FPS) due to be reported to HMRC by the 19th. Late reporting generally results in an automated fine, increasing with each instance of late reporting.

On or in advance of each payday you must report the following the following to HMRC via FPS:

  • Record employees pay - include their salary or wages and any other pay

  • Calculate deductions from their pay, like tax and National Insurance

  • Produce payslips for each employee (you can use different software if yours does not have this feature)

  • Report their pay and deductions to HMRC in a Full Payment Submission (FPS)

How We Can Help?

  • Help with selection of payroll software or using one of the software packages we use

  • Run payroll through HMRC approved accounting software

  • Record sums paid to employees and deductions made

  • Create employee payslips

  • Pay deductions to HMRC

  • Maintain accurate payroll and PAYE tax records

  • Manage PAYE submission deadlines

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