Running payroll

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Employees' pay

Record your employees바카라 사이트� salary or wages in your payroll software. Include everyone you pay, even if they get less than 拢96 a week.

Recording other types of pay

Statutory pay

You may have to pay your employee:

Statutory pay for parents includes:

You must record these in your software - they바카라 사이트檙e taxed like normal pay.

You can reclaim statutory pay for parents.

Expenses and benefits

Expenses or benefits like uniforms or company cars are reported separately at the end of the tax year. Check the rules to find out what counts as expenses and benefits, and what you should record in your software as normal pay.

Tips and other pay

Treat tips to your staff as normal pay if they바카라 사이트檙e paid into your till - this includes tips added to your customers바카라 사이트� card or cheque payments. The rules are different if tips are given straight to your employees by customers or paid into a tronc.

Other payments you may give your employee that you should record as normal pay include:

  • bonuses
  • commission
  • holiday pay (unless you pay it in advance or use a holiday pay scheme)
  • payments for time your employee has spent travelling
  • passenger payments, except the first 5 pence per mile
  • medical suspension payments, given to an employee you바카라 사이트檝e suspended for health reasons
  • maternity suspension payments, given to an employee you바카라 사이트檝e suspended for her, or her baby바카라 사이트檚, health
  • guarantee payments, paid to an employee for a day they do not work (and not paid holiday)
  • office holders바카라 사이트� payments (honoraria), given to employees for providing a service, for example being your company바카라 사이트檚 sports-club secretary
  • payments that can be , for example cheques, Savings Certificates or Premium Bonds
  • inducement payments (바카라 사이트榞olden hello바카라 사이트� payments)
  • cash prizes for competitions you run

You must follow different rules for:

View a printable version of the whole guide

Part of Employ someone: step by step

  1. Step 1

    1. Prepare your business to take on employees

  2. Step 2

    You need to advertise the role and interview candidates. You can use a recruitment agency to do this or do it yourself.

    2. Find out about using a recruitment agency

    As an employer you must make sure you recruit employees fairly.

    1. Avoid discrimination during recruitment
    2. Make your application process accessible for employees with disabilities or health conditions

  3. and

    1. Find out how to check an applicant's right to work

  4. and

    You may need to check someone's criminal record, for example, if they'll be working in healthcare or with children.

    1. Find out if you need a DBS check
    2. How to do a DBS check

  5. Step 3

    Check if you need to put your employee into a workplace pension scheme:

  6. Step 4

    When someone accepts a job offer they have a contract with you as their employer.

    1. Check what the National Minimum Wage is for different ages
    2. Check what the National Minimum Wage is for different types of work
    3. Check what to include in a contract
    4. Agree a written statement of employment particulars

  7. Step 5

    You must tell HMRC about your new employee on or before their first pay day.

    1. Tell HMRC about a new employee
    2. Get their personal details and P45 to work out their tax code
    3. If you don바카라 사이트檛 have their P45, use HMRC바카라 사이트檚 바카라 사이트榮tarter checklist바카라 사이트�
    4. Check what to do when you start paying your employee