Getting more help
There is lots of help out there for new employers.
HMRC's PAYE information
HMRC Employer Helplines
Running payroll – publications etc.
HMRC help-books and internal manuals
Rates and Allowances
HMRC Employer Bulletin – A bi-monthly magazine for employers giving up-to-date information on payroll topics.
Employer PAYE news – HMRC has a news page which brings together PAYE news items you may find helpful.
If you subscribe for email alerts, you'll get an email each time new content is published on the PAYE news page.
A webinar is like watching a conference speaker on a stage from the comfort of your own home. By logging in at the appropriate time through your computer, laptop, tablet or smartphone, you will be able to listen to HMRC talking whilst watching their presentation. During the webinar you can ask questions by typing into a chat box on the screen. You need to register for a webinar beforehand.
HMRC’s regular webinar topics include things like Getting started as an employer, Getting payroll Information right, Using Basic PAYE Tools, Expenses and benefits and End of year tasks.
If you aren’t able to make a live webinar, you can also watch a recording of a webinar which has already taken place.
HMRC have an online learning package or tutorial for new employers, in which they give you the basic information you need to get started as an employer. The tutorial is made up of sections covering different topics and there are some questions at the end of each section to answer, to remind yourself of the most important points.
HMRC have an online course to help employers find out more about the National Minimum Wage and National Living Wage.
You can sign up for education emails on Employing someone (PAYE). This is a free service to provide you with emails from HMRC that are tailored to your needs. It is different to subscribing for PAYE news alerts. They are designed to help you understand what you need to do and how to get it right first time.
HMRC have lots of short videos for employers on YouTube that you can watch, for example on Help with payroll IDs, Payments after leaving and Taking on a new employee with/without a P45. You don’t need to register to watch the YouTube videos.
You can even follow HMRC on Twitter.
The phone number for the specific Paper Filing Helpline is 0300 200 3205.
Most of HMRC's Helplines now use an automatic system when you first get through – a recorded voice asking you various questions. If you call the Employer Helplines you may be asked if you are a business, agent or something else. You should be aware that in this context 'business' means employer and is the correct option to press even if you employ someone domestically in your home, and you do not consider yourself a ‘business’.
See our article 'HMRC helplines – dealing with the automated systems' for more hints and tips on using the telephone voice recognition system and getting through to HMRC.
The address to write to HMRC about employer matters is:
National Insurance Contributions and Employers Office
HM Revenue and Customs
You do not need to include a street name, city name or PO Box when writing to this address.
Remember that if you have accessibility needs (e.g. need to contact HMRC by text relay or by text phone, etc.) there are lots of options.
For further guidance on dealing with HMRC if you have specific needs, see the information on our website.
You can download the most common forms, tables and help-books for setting up and running a payroll system, including tools to help calculate payroll, for employers not using software from GOV.UK.
CWG2 – Further guide to PAYE and National Insurance Contributions is available from GOV.UK.
Employer Orderline details can be found on GOV.UK.
A summary of the forms you need to run your payroll can be found on GOV.UK.
For details of employer forms and guidance in Braille, large print or audio, phone the Employer Order line on 0300 123 1074 and ask to speak to the Customer Service Team.
Information and help using HMRC’s Online Services is available from HMRC Online Services Helpdesk. This now includes a ‘web chat’ facility.
For further information about PAYE Basic PAYE Tools go to HMRC Basic PAYE Tools guide.
We have provided basic help throughout this website. More detailed and comprehensive help and guidance is available from the following sources:
A list of statutory payments you may have to make and how to deal with them is at the GOV.UK website.
HMRC National Insurance Contributions and Statutory Payments Toolkit – Although this guidance is aimed at tax agents and advisers who operate payroll functions for National Insurance contributions and statutory payments for clients and complete their end of year forms, employers can also use it to help avoid common mistakes and as a checklist.
E17: Collection of student loans (PDF 356K)
Please note that this is for tax years up to and including 2015/16 only. The E17 help book has not been updated for 2016/17 onwards. You can find guidance for employers making student loan deductions for 2018/19 in Student Loan repayments: guidance for employers.
Expenses and benefits
Other expenses and benefits publications can be found on GOV.UK.
HMRC expenses and benefits from employment toolkit – Anyone completing end of year benefits or expenses forms, e.g. P11D, P11D(b) may find this useful. Although it is aimed at tax agents and advisers who may be completing their client’s end of year forms, employers can also use it to help avoid common mistakes and as a checklist.
HMRC internal manuals
These manuals contain guidance prepared for HMRC staff. HMRC publish these for taxpayers and their advisors in accordance with the Freedom of Information Act 2000.
PAYE manual – Comprehensive published guidance from HMRC based on tax law for employers.
Employment Income manual – Detailed guidance on treatment of particular items of employment income and benefits.
Employment status manual – Guidance on tax and NIC issues relating to the employment status of individuals.
You can see the key rates and allowances when you operate your payroll or provide expenses and benefits to your employees on GOV.UK.
We have summarised the key 2018/19 employer rates and thresholds into a handy payroll factcard, which you are able to download from our resources section (which also includes other items to help you run your payroll, such as a payroll calendar and checklists).
As more and more small employers come into the auto enrolment workplace pensions regime, our payroll factcard also contains the auto enrolment thresholds, which we hope you will find useful.
Calculators for employers to check payroll tax and National Insurance contributions can be found on GOV.UK.