Overview
Employers normally report pay, tax and National Insurance to HMRC through Real Time Information. The payroll must reflect starters, leavers, directors, benefits, statutory payments, pension deductions and any changes to tax codes or employment status.
Who this applies to
Employers, director-only companies and businesses taking on their first employee.
Key points
- Collect starter information before the first payroll.
- Directors can have special National Insurance calculation rules.
- Do not treat genuine employees as self-employed solely to avoid payroll.
- Reconcile the payroll control accounts and HMRC account regularly.
Important dates and deadlines
The Full Payment Submission is usually sent on or before the employee is paid. PAYE and National Insurance are generally paid monthly or quarterly by the applicable deadline.
Practical checklist
- Confirm gross pay, hours and deductions.
- Record starters, leavers and statutory leave.
- Submit RTI on time.
- Issue payslips.
- Pay HMRC and pension contributions.
- Complete year-end forms and benefits reporting where required.
Frequently asked questions
Does a one-director company need payroll?
It depends on how the director is paid and the amounts involved.
Can payroll be corrected after filing?
Yes, but corrections should be made through the correct payroll process and supported by records.
How Accountants4All can help
Support matched to your circumstances
Accountants4All can register PAYE, run payroll, issue payslips, submit RTI and coordinate pension and year-end requirements.
Official sources and further reading
This page is general guidance and does not create an adviser/client relationship. Tax rules and official guidance can change. Use the official sources above and obtain advice based on your circumstances.
Read the full tax disclaimer