UK payroll and PAYE compliance

Overview

How Centrix Accountants handles this work

A UK payroll has to be right on the pay date and right again at the year end. We run Pay As You Earn under Real Time Information, calculate employer and employee National Insurance on the rates and thresholds in force, and keep statutory pay and auto-enrolment on the same calendar as the payroll itself.

End-to-end PAYE registration and administration

We register the employer scheme with HMRC, set up the PAYE reference, and run each pay period so tax codes, student and postgraduate loans, and starter declarations are applied before the Full Payment Submission is filed.

National Insurance, statutory sick pay and statutory maternity pay

Employer and employee Class 1 National Insurance is calculated on the current thresholds and categories. Statutory sick pay and statutory maternity pay are administered in the payroll, including the reclaim and compensation element where the employer qualifies.

Workplace pension auto-enrolment

The workforce is assessed, the declaration of compliance is completed with The Pensions Regulator, and contributions for eligible jobholders are submitted each period — including opt-outs, postponement and cyclical re-enrolment.

Custom digital payslips

Staff receive an itemised digital payslip on each pay date, showing gross pay, tax, National Insurance, pension and other deductions, and the net amount paid. Layout can follow the way your teams are organised.

Year-end compliance — P60s and P11Ds

P60s are issued to employees still in post at 5 April, and P11Ds are prepared for benefits in kind. The final Full Payment Submission and any Employer Payment Summary close the tax year with HMRC.

Hand the payroll calendar to a UK team

Whether you are registering an employer scheme or moving an existing payroll, contact the firm. We will confirm pay frequency, pension duties and the next filing dates.