PRACTICAL GUIDE
First-Time Employer PAYE and Payroll Roadmap
A structured payroll roadmap from first employee details to a compliant first payday.
Read the full guide →HMRC PAYE & PAYROLL
PAYE FAQs for Employers and Payroll
A keyword-focused PAYE and payroll FAQ guide for UK employers. Understand the everyday reporting, record-keeping and employee payroll questions that arise when running PAYE.
PAYE FAQsPAYE payrollRTI submissionemployer payroll help
PRACTICAL GUIDE
PAYE RTI Reporting: A Practical FPS and EPS Routine
Build a repeatable RTI routine around payroll processing, reporting and payment evidence.
Read the full guide →PRACTICAL GUIDE
Payroll Records and Corrections: An Employer Guide
Keep payroll evidence organised and correct mistakes through a clear documented process.
Read the full guide →RELEVANT PHOENIX TAX SERVICE
Apply this guidance to your own position
Choose the service that matches the filing, records or HMRC support you need.COMMONLY SEARCHED QUESTIONS
PAYE FAQs for Employers and Payroll
These answers are for general information. For a deadline, tax calculation or personal filing decision, contact Phoenix Tax Accountancy for advice based on your records and circumstances.
01What is PAYE payroll and how does it work for UK employers?
PAYE, or Pay As You Earn, is HMRC’s system for collecting Income Tax and National Insurance through payroll from employees’ pay.
02When must a new employer register for PAYE with HMRC?
An employer normally needs to register where PAYE conditions apply to an employee, such as relevant pay, benefits or other employment circumstances. Check current HMRC guidance before paying staff for the first time.
03What is an RTI submission to HMRC and when is it sent?
Real Time Information (RTI) is the reporting process used to send payroll pay and deduction information to HMRC. Employers running payroll generally report on or before payday.
04Can I outsource PAYE payroll, payslips and RTI submissions to an accountant?
Yes. Many employers outsource payroll processing, payslips and RTI reporting. The employer should still provide complete and timely information and remains responsible for meeting obligations.
05What payroll information do I need for a new employee?
Collect the details needed to set up the employee accurately, including identity and starter information, pay arrangements and any relevant tax or pension information.
06Do UK employers have to provide itemised payslips?
Employees are generally entitled to a written, itemised pay statement. Payroll should clearly show relevant pay, deductions and other required information.
07What PAYE payroll records must an employer keep?
Keep payroll records that support payments, deductions, RTI reports, tax code information, pension deductions and any corrections. Use a secure and consistent record-keeping process.
08How do I correct a PAYE payroll error reported to HMRC?
Correct the error through the appropriate payroll and HMRC reporting process as soon as it is identified. The right route depends on the error and the reporting period affected.
09Does PAYE payroll include workplace pension deductions?
Payroll often handles employee pension deductions and employer contributions, but pension auto-enrolment duties are separate and should be managed alongside payroll.
10What PAYE payroll tasks are needed at the end of the tax year?
Employers have year-end payroll reporting and record-keeping tasks. Check current HMRC guidance and make sure payroll data, employee records and any benefits information are complete.
OFFICIAL GUIDANCE
Check the current rules before acting
Tax rules and filing processes can change. Read the relevant official guidance and contact us if you need help applying it to your business or personal position.