Key UK Payroll Responsibilities
All UK employers must:
Register as an employer with HMRC
Operate PAYE (Pay As You Earn)
Deduct Income Tax and National Insurance Contributions (NICs)
Submit payroll information to HMRC under Real Time Information (RTI)
Pay employees in line with their agreed pay schedule
Provide payslips and maintain payroll records
Staying Compliant
Payroll rules and rates can change each tax year. Employers are advised to:
Review payroll settings annually (April updates)
Keep accurate employee records
Monitor HMRC guidance and legislative changes
Seek professional payroll support if required
National Minimum & Living Wage
Employers must ensure pay rates meet the current National Minimum Wage (NMW) and National Living Wage (NLW) thresholds applicable to employee age groups. Rates may change annually and should be reviewed regularly.