Category: PAYE For Employers
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PAYE for employers: the basics
PAYE (Pay As You Earn) is the system that HM Revenue & Customs (HMRC) uses to collect Income Tax and National Insurance contributions (NICs) from employees’ pay as they earn it. The term ’employee’ in this guide includes directors of limited companies. As an employer, you’ll have to deduct tax and NICs from your employees’…
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How to register as an employer
If you employ someone – even if it’s only yourself, as a director – you’ll usually need to register as an employer with HM Revenue & Customs (HMRC). Most new employers can register online, but a small number will need to register by email, by telephone, or with an HMRC office. This guide explains who…