PAYE: the basics

Getting started with PAYE

When you first start employing people, you may find it a challenge dealing with all the forms and procedures involved in organising your payroll. You will learn the parts of the PAYE (Pay As You Earn) system that apply to your particular business situation in stages, as and when they apply to your business.

At first, many employers decide to use an outside supplier - usually an accountant - to run their payroll for them. An experienced accountant can tell you what systems and forms to use, making sure you don't miss out any essential steps. See our guide on how to choose and manage an accountant.

Actions to get you started

• Ring the HM Revenue and Customs New Employer Helpline on Tel 0845 60 70 143. They will advise you on what you have to do first and will help you find your way around the PAYE and National Insurance contribution systems.
• Get free confidential advice from your local Business Support Team on a one-to-one basis at any location which suits you. Find contact details of your local Business Support Team at the HM Revenue & Customs website.
• Get a starter pack by calling the HM Revenue and Customs New Employer Helpline on Tel 0845 60 70 143. The pack contains taxable pay tables and pay calculators, as well as all the essential forms and information.

Subjects covered in this guide

• Introduction
• Employer's responsibility for PAYE
• Getting started with PAYE
• When to apply PAYE
• Employee tax codes
• PAYE forms - and when to use them
• Where to get further information on PAYE

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