Reported on payday, every payday
Payroll & PAYE Administration in the United Kingdom
UK payroll is reported to HMRC on or before each payday, not monthly in arrears or annually.
GCC business setup specialists
Real Time Information sets the rhythm
Every time you pay someone, a submission must reach HMRC on or before that payday. Miss the date and penalties follow, regardless of whether the tax itself is paid on time. Alongside that sit employer and employee national insurance, pension auto-enrolment contributions, and year-end forms. Payroll here is a per-pay-run obligation rather than a periodic one.
- Submissions filed on or before each payday, without exception
- Employer national insurance and the allowance applied correctly
- Auto-enrolment contributions run alongside, not separately
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
7,000+
Companies successfully established.
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What runs when
UK payroll obligations
Per pay run, monthly, and annually.
| Item | Frequency |
|---|---|
| Full payment submission | On or before every payday. |
| Employer payment summary | Monthly, where adjustments apply. |
| PAYE and national insurance payment | Monthly, or quarterly if small. |
| Pension contributions | Each pay period. |
| Year-end statements | Annually, to each employee. |
| Benefits reporting | Annually, or payrolled through the year. |
Reporting requirements, contribution rates, thresholds, the employment allowance and benefits reporting rules are set by HMRC and change at Budget. Yours are applied as currently in force.
How it works
Running payroll properly
Set up once, then every payday.
01
Register and set up
PAYE scheme registered with HMRC, pay dates set, employee records built and the pension scheme connected.
02
Run each payday
Payroll calculated, payslips issued and the submission filed on or before the payday, with contributions and deductions computed.
03
Close the month and year
Monthly liability paid, adjustments reported, and year-end statements and benefits reporting completed.
- Employee details and start dates
- Agreed pay and pay frequency
- Chosen pay dates
- Starter information or previous employment details
- National insurance numbers
- Student loan deduction status
- Pension scheme details
- Benefits and expenses provided
- Hours and overtime for variable pay
- Leavers and their final pay
- Director salary arrangements
- Existing payroll records on transfer
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- PAYE scheme registration with HMRC
- Payroll run on your pay cycle
- Submissions filed on or before each payday
- Payslips and starter and leaver documentation
- National insurance and employment allowance applied
- Pension auto-enrolment contributions processed
- Year-end statements and benefits reporting
- Reconciliation to the accounting records
Not included, quoted separately
- PAYE, national insurance and pension contributions, paid at cost
- Wages themselves
- Penalties for periods before engagement
- Payroll software licences
- Pension scheme set-up fees
- Recruitment
- Employment dispute handling
- Personal tax returns for directors
Verify independently
Relevant UK authorities
We file directly with these bodies on your behalf.
Companies HouseHM Revenue & CustomsUK Visas and ImmigrationIntellectual Property OfficeInformation Commissioner’s OfficeThe Pensions Regulator
Questions
UK payroll — FAQs
When must payroll be reported?
On or before each payday. Late submissions attract penalties even where the tax is paid on time, which surprises businesses used to periodic reporting.
What is the employment allowance?
A reduction in employer national insurance available to eligible employers. Eligibility has conditions, including for single-director companies, and we check rather than assume.
Do I need payroll for a single director?
If the director is paid a salary, yes. Many small companies run a director-only payroll for exactly that reason.
How are benefits in kind reported?
Annually, or by payrolling them through the year. The reporting of benefits is being brought into payroll, so the approach is worth reviewing now.
Can you take over payroll mid-year?
Yes. We need the year-to-date figures to carry forward correctly, and we reconcile before the first run.
Go deeper
More United Kingdom services
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