Guides: Payroll

An Employer's Guide to Payroll

Payroll Guide Contents > The need to operate a payroll

1. The need to operate a payroll

The employment of staff in the UK ordinarily requires the operation of a payroll and the application of a system known as a Pay-As-You-Earn (PAYE) to tax your employees’ earnings (and certain benefits) and subject them to Employee’s National Insurance (NI) contributions and account for those deductions to the UK tax authority (H M Customs and Revenue) together with payroll taxes levied on the employer (Employer’s NI contributions). With very few exceptions, all earnings arising from work carried out in the UK must be subjected to PAYE.

Overseas employers are also obliged to operate UK payroll and PAYE where appropriate. If you are an overseas employer but have no UK place of business you are welcome to use our address for registration purposes.

We provide you with the necessary advice and support to set-up, operate and maintain your payroll.

Employer Registration

The Inland Revenue must be notified at the outset and Employer’s PAYE and Accounts Office references obtained.  We will advise you as to the information required to do so and make the application on your behalf. Registration is normally obtained within 7 –10 days.

Your Payroll

You may choose to pay your employees monthly, 4-weekly, fortnightly or weekly.  Payroll in any business is a priority – staff must be paid on time, every time, and be paid correctly.  It is the responsibility of every employer to ensure that they are.  We undertake that task for you.

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Disclaimer

While we hope the above has been found to be useful it is intended only as a general guide, may not reflect the very latest developments in law, and cannot be a substitute for professional advice. We cannot accept any responsibility for loss occasioned to any person acting or refraining from acting as a result of material contained in this guide.

Payecheck Ltd, 5 Bruce Street, Annan, Dumfriesshire DG12 5AB, UK
Tel: +44 (0) 1461 204121    Fax: +44 (0) 1461 202579   Email: payroll@payecheck.co.uk
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