The status of your worker for employment law purposes is important. Their status determines the employment law rights that they have. It also determines your obligations to them.

There are different rules for what you have to report and pay depending on the type of expense or benefit that you provide to your employee(s). Some benefits and business-related expenses are exempt, meaning there will be nothing to report or pay. 

This page explains how to make the various payments that become due - including the amounts you have deducted from your employee under PAYE - to HMRC.

This page explains more about payslips, such as what information they should include and how to create one for your employee.

This page tells paper filers how to calculate and record the right deductions from their employee's pay. If you are an online filer, your payroll software will do the calculations for you.

If you are an online filer, there are two main submissions that you need to make to HMRC using your payroll software. Details of the submissions that paper filers need to make, can be found on our separate page.