Summary

This topic contains information on PAYE and Real Time information (RTI), National Insurance contributions (NICs), Deductions from Pay and Statutory Sick Pay.

For information relating to Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Adoption Pay (SAP) or Shared Parental Pay (ShPP), please refer to the topic on Maternity and Family Rights.

Employers' Duties

Employers have a duty to:

  • keep proper records of pay and deductions

  • register as an employer with HM Revenue & Customs (HMRC) and get a login ID for Pay As You Earn (PAYE) online (see www.gov.uk)

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