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Payroll explained in plain English
Short guides for owners who want to understand what is being filed in their name. Every figure links to gov.uk.
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Director pay
Paying yourself as a company director: salary, payroll and National Insurance
Paying yourself as a director in 2026/27: why you run payroll, National Insurance thresholds, annual earnings periods and Employment Allowance.
Read the guideFirst employee
Hiring your first employee: how to register as an employer and run your first payroll
Register as an employer before payday, check right to work, pay National Minimum Wage, arrange pensions and insurance, and send your first FPS to HMRC.
Read the guidePayroll calendar
PAYE deadlines for small employers: the payroll calendar for 2026/27
Key PAYE dates for 2026/27: tax months, paying HMRC by the 22nd, quarterly payments, the final FPS, P60s by 31 May and benefits reporting by 6 July.
Read the guideWorkplace pensions
Workplace pensions for small employers: auto-enrolment in 2026/27
Auto-enrolment for small employers: who to enrol, the 3% employer minimum, postponement, opt-out, the declaration of compliance and re-enrolment.
Read the guidePayroll compliance
What happens if you report payroll to HMRC late (RTI penalties explained)
Late payroll reports to HMRC can cost £100 to £400 a month. See the penalty bands, the 3 day rule, how to appeal and how to avoid a missed deadline.
Read the guidePayroll forms
P60, P45 and the starter checklist: what each form is for and when to issue it
Know which payroll form to issue and when: P60 by 31 May, P45 when someone leaves, starter checklist for new staff, P11D by 6 July and record keeping.
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