All your payroll needs in one place. ERB offers full payroll services no matter the size of your business.

If a business employs staff or the company director is being paid a salary, the company must register for a PAYE (Pay As You Earn) scheme with HMRC. This registration process is done online and it can take up to 1 month to get registered.

The payroll can be run on a weekly, monthly or annual basis, depending on the needs of the business. All employees should have a formal employment contract.

Payments to employees include their salary or wages, as well as commissions, bonuses, statutory sick or maternity pay. From these payments, the company deducts Income tax and National Insurance for most employees. Other deductions the company may need to make include student loan repayments and pension contributions.

The deductions made by the business in respect of PAYE and employees’ national insurance are payable by the company to HMRC. The PAYE and NI contributions (which include the employer’s contribution) for the month are required to be paid to HMRC by the 19th day of the following month. For example, the PAYE and NI contributions deducted from the June payroll will need to be paid to HMRC by 19 July. All reports to HMRC are submitted electronically on a monthly basis, known as Real Time Information (RTI). We are able to manage this whole process for the business.

There is also a yearly requirement to issue all employees with a P60 form, which summarises the employees’ total pay and total deductions for the tax year which always end on the 5 April every year.