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Changes to paid parental leave payments - There will be no paid parental leave payments from 31 December to 18 January, because of the holidays. Find out more.

When you employ staff, there are employer obligations you need to meet.

As an employer, you are required to make deductions from your employees earning a wage, salary or schedular payments. This is known as PAYE (pay as you earn). You must deduct and pay PAYE tax on your employees' behalf by the due dates. This is to avoid penalties and interest charges.

If you pay your employees other benefits and allowances, including employee share schemes (ESS) you also have obligations you must meet.

You are required to keep full and accurate wage records for 7 years.

All employees must fill in either an IR330 Tax code declaration (for employees) or an IR330C Tax rate notification for contractors receiving schedular payments.

Am I an employer?

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