UK employers report PAYE to HMRC through Real Time Information. You send a Full Payment Submission on or before each payday, an Employer Payment Summary when needed, pay over tax and National Insurance by the due date, and complete year-end reporting. Confirm current rules with HMRC or your adviser.
Running payroll in the UK means more than paying wages. Every pay run triggers reporting to HMRC, and mistakes can lead to penalties and unhappy staff. This guide explains the main PAYE filing tasks, how they fit together over the tax year, and how good payroll set-up keeps you compliant and calm.
Key takeaways
- PAYE reporting runs through Real Time Information, with a Full Payment Submission for each pay run.
- An Employer Payment Summary is used to report adjustments or periods with no payments.
- Payments to HMRC follow a monthly or quarterly schedule, so cash flow planning matters.
- Year-end tasks include final submissions, P60s and, where relevant, benefits reporting.
- Software that submits to HMRC and keeps clear records reduces errors, but someone must still review.
1What is PAYE and what does an employer have to do?
PAYE is the system for collecting Income Tax and National Insurance from employees' pay. As an employer you register with HMRC, calculate deductions each pay run, report them and pay the amounts over. You also give employees payslips and provide year-end documents. Our UK PAYE payroll filing service can handle these steps or support your in-house team.
Register
Register as an employer before the first payday.
Calculate
Apply tax codes, National Insurance and any statutory payments.
Report and pay
Submit to HMRC and pay on time.
2How does Real Time Information work?
Under RTI you send HMRC details of payments and deductions whenever you pay employees. The Full Payment Submission is normally due on or before the day employees are paid. An Employer Payment Summary can be used to report items such as no payments in a period or recoverable amounts. Your payroll software usually sends these electronically, and HMRC publishes guidance on reporting payroll information, so check it for current requirements.
| Submission | Purpose | Timing |
|---|---|---|
| FPS | Payments and deductions | On or before payday |
| EPS | Adjustments, no-payment periods | As needed, by the stated deadline |
| Year-end | Final tax year position | By the annual deadline |
3When do you pay HMRC?
Payment dates follow your payment schedule, monthly for most employers and quarterly for qualifying small ones. Electronic payments are normally due by a date shortly after the end of each tax month, and later dates apply to some paper methods, so confirm the exact dates in HMRC guidance. Missing the date can trigger penalties and interest. Build the payment into your cash flow forecast and set a reminder a few days earlier.
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4What about pensions and statutory payments?
Employers must usually enrol eligible workers into a workplace pension and pay contributions on time. Statutory pay, such as sick, maternity or paternity pay, has its own rules and recovery options. Rates and thresholds change, often each April, so update your payroll settings at the start of each tax year and check gov.uk for the current figures. Connect payroll with accounting to see the full cost; see Zoho Payroll and our Zoho Books for UK set-up.
5What happens at tax year-end?
The tax year ends on 5 April, so you finish final submissions for the year, reconcile payroll figures, issue P60s to employees on payroll at year-end and report any benefits and expenses as required. Reconcile payroll liabilities to your ledger before the deadlines. A checklist helps:
- Check the final FPS or EPS for the year.
- Reconcile payroll control accounts.
- Issue P60s by the stated date.
- Report benefits in kind if applicable.
- Update tax codes and rates for the new year.
6What mistakes should employers avoid?
Common mistakes are late FPS submissions, wrong tax codes, ignoring starter checklists, mishandling leavers and forgetting pension duties. Another is treating payroll as separate from accounting so liabilities never reconcile. Keep records, check each pay run before submitting and use a calendar for deadlines. If VAT is also in play, see our VAT and MTD filing support so both calendars stay aligned.
7How can ERPHUBs help?
We help UK employers choose and configure payroll software, connect it to accounting, set up approval workflows and train teams. We do not give tax advice; we focus on implementation and process. Read more on the ERPHUBs UK blog, and book a free consultation with ERPHUBs, an independent Zoho Authorized Partner, to discuss your payroll set-up.
Frequently asked questions
An FPS is the report you send HMRC with employees' pay and deductions. It is normally due on or before the day you pay them, and payroll software usually submits it electronically.
An EPS reports adjustments or periods where you made no payments to employees, and some recoverable amounts. Check HMRC guidance for when and how to use it.
The UK tax year ends on 5 April. Final submissions and employee year-end documents follow, with deadlines set by HMRC, so confirm the current dates.
Most employers use software that supports RTI and sends submissions to HMRC. HMRC also offers free tools for small employers, so compare options based on headcount and needs.
Yes. Connecting payroll and accounting lets you post journals for wages, tax and pensions, and reconcile liabilities more easily at month and year end.
We help set up payroll and filing workflows and can support ongoing processes. Confirm the scope and responsibilities with us and your adviser before engaging.