Obligations

Employers are obliged to:

  • complete a deductions working sheet (P11 or equivalent) for each employee earning at or above the lower earnings limit for National Insurance purposes

  • calculate tax to be deducted under PAYE each time that an employee is paid

  • deduct the relevant tax from the employee’s pay

  • record details of pay and tax deducted on the deductions working sheet

  • submit details of pay and deductions to HMRC electronically by filing a full payment submission at or before payment is made to the employee

  • pay tax deducted, together with student loan deductions and National Insurance Contributions, over to HMRC on a monthly or quarterly basis as appropriate

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