{"id":44465,"date":"2025-10-28T09:07:31","date_gmt":"2025-10-28T09:07:31","guid":{"rendered":"https:\/\/employmenthero.com\/uk\/?post_type=resources&#038;p=44465"},"modified":"2025-10-28T09:07:33","modified_gmt":"2025-10-28T09:07:33","slug":"introduction-to-paye","status":"publish","type":"resources","link":"https:\/\/employmenthero.com\/uk\/resources\/introduction-to-paye\/","title":{"rendered":"PAYE: An Introduction for New Employers"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull resource-sticky-downloadable-template has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull blog-template-header has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" 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8.36398864,11.4636626 L9.59594229,9.94923914 C10.0136795,9.43578101 9.94709821,8.67146367 9.44693666,8.24224316 C8.94677511,7.81302264 8.20254916,7.8816073 7.78481199,8.39527139\" id=\"Fill-4\" fill=\"#000000\" mask=\"url(#mask-4)\"><\/path> <\/g> <\/g> <\/g> <\/g> <\/svg> \n    <\/span>\n            <span class=\"eh-social-sharing-button__copied_text\">\n            URL copied for sharing!        <\/span>\n    <\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group post-title-mobile has-global-padding is-layout-constrained wp-container-core-group-is-layout-6 wp-block-group-is-layout-constrained\"><h2 class=\"blog-template-title wp-block-post-title\">PAYE: An Introduction for New Employers<\/h2>\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-5 wp-block-group-is-layout-flex\">\n<p class=\"has-sm-font-size\">Published<\/p>\n\n\n<div class=\"wp-block-post-date has-sm-font-size\"><time datetime=\"2025-10-28T09:07:31+00:00\">28 Oct 2025<\/time><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns content-flex is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\">\n<div class=\"wp-block-group sticky-downloadable-title has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-10 wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--24)\"><h1 class=\"blog-template-title wp-block-post-title\">PAYE: An Introduction for New Employers<\/h1>\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-employmentherocom2025-custom-post-date has-sm-font-size\">\n    <span>Published<\/span>&nbsp;<time datetime=\"2025-10-28T09:07:31+00:00\">Oct 28, 2025<\/time>\n<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group content-wrapper has-global-padding is-layout-constrained wp-container-core-group-is-layout-11 wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--10)\">\n<p class=\"has-paragraph-2-m-font-size\">Hiring your first employee is an exciting time for businesses. But setting up as a new employer in the UK comes with several <a href=\"https:\/\/employmenthero.com\/uk\/resources\/hr-manager-payroll-compliance\/\">compliance responsibilities<\/a>. One of those responsibilities is PAYE.&nbsp;<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">But for many businesses hiring for the first time, the rules around PAYE can feel daunting. So we\u2019re here to break it down step by step, helping you understand what it is, how it works and what you need to do to stay compliant with HMRC.<\/p>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size has-paragraph-2-m-font-size is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link is-style-link--2\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"#form\"><strong>Download the checklist<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What is PAYE?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><a href=\"https:\/\/www.gov.uk\/paye-online\">PA<\/a><a href=\"https:\/\/www.gov.uk\/paye-online\" target=\"_blank\" rel=\"noreferrer noopener\">Y<\/a><a href=\"https:\/\/www.gov.uk\/paye-online\">E<\/a> (Pay As You Earn) is the system used by HM Revenue and Customs (HMRC) to collect <a href=\"https:\/\/www.gov.uk\/browse\/tax\/income-tax\" target=\"_blank\" rel=\"noreferrer noopener\">Income Tax<\/a> and <a href=\"https:\/\/www.gov.uk\/national-insurance\" target=\"_blank\" rel=\"noreferrer noopener\">National Insurance contributions<\/a> (NICs) from employees\u2019 wages.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Under the system, employers act as tax collectors on behalf of HMRC. This means that each time you run payroll, you deduct the correct amount of tax and NICs from your employees\u2019 gross pay and pass it on to HMRC.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The system ensures that tax is collected gradually throughout the year, rather than in a single large bill at the end of the tax year. This approach benefits both employees, who can spread the cost of tax and HMRC, which collects revenue in real-time.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What is PAYE tax?<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">While Pay As You Earn refers to the overall system, the term \u201cPAYE tax\u201d is often used to describe the specific deductions taken from an employee\u2019s wages. These include:<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li><strong>Income Tax<\/strong> \u2013 based on the employee\u2019s earnings and tax code.<\/li>\n\n\n\n<li><strong>National Insurance Contributions<\/strong> \u2013used to fund benefits such as the State Pension.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Employers also use the Pay As You Earn system to deduct other payments, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li>Student loan repayments.<\/li>\n\n\n\n<li>Pension contributions (if applicable).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">In other words, PAYE is the mechanism, while PAYE tax refers to the actual deductions made from employees\u2019 pay.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How is PAYE calculated?<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Pay As You Earn calculations are based on tax codes issued by HMRC. A tax code tells you how much of an employee\u2019s earnings are tax-free and how much should be taxed.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Here\u2019s how the process works:<\/p>\n\n\n\n<ol class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li>HMRC issues tax codes for each employee, usually provided electronically to your payroll software.<\/li>\n\n\n\n<li>Employers use these tax codes to calculate how much Income Tax to deduct from each employee\u2019s wages.<\/li>\n\n\n\n<li>The system accounts for the employee\u2019s Personal Allowance (the amount they can earn tax-free each year).<\/li>\n<\/ol>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">You may also encounter:<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li><strong>Standard tax codes<\/strong> \u2013 such as 1257L, which applies to most employees with the standard Personal Allowance.<\/li>\n\n\n\n<li><strong>Emergency tax codes<\/strong> \u2013 applied if HMRC hasn\u2019t provided an employee\u2019s correct details yet. These may result in higher deductions until corrected.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><a href=\"https:\/\/employmenthero.com\/uk\/products\/payroll-software\/\">Payroll software<\/a> typically handles these calculations automatically, but it\u2019s essential to understand how they work in order to spot errors.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When to register for PAYE<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">As an employer, you must register for PAYE with HMRC if:<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li>You pay any employee \u00a3123 or more per week (the National Insurance lower earnings limit for 2025\/26).<\/li>\n\n\n\n<li>Your employees receive expenses or benefits, have another job or receive a pension.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">You should register before the first payday and it can take up to five working days to receive your PAYE reference number, so don\u2019t leave it until the last minute.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Registration is straightforward and can be done online via <a href=\"https:\/\/www.gov.uk\/paye-for-employers\/setting-up-payroll\" target=\"_blank\" rel=\"noreferrer noopener\">HMRC\u2019s website<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What are PAYE deadlines?<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">In order to be compliant with UK law, employers need to ensure they are meeting important deadlines. When it comes to PAYE, there are two key deadlines to keep in mind:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li><strong>Reporting to HMRC:<\/strong>\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li>You must send a Full Payment Submission (FPS) every time you pay employees. This includes details about pay, tax and deductions.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>PAYE payments to HMRC:<\/strong>\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li>Usually due monthly by the 22nd of the following month if paying electronically (or the 19th by post).<\/li>\n\n\n\n<li>Smaller employers who owe less than \u00a31,500 per month in PAYE and National Insurance contributions can apply to HMRC to pay quarterly.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">It\u2019s important to keep in mind that missing deadlines comes with consequences and can result in penalties and interest charges.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What are PAYE deductions?<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">In addition to Income Tax and National Insurance, employers may also need to deduct:<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li><strong>Student loan repayments<\/strong> \u2013 based on thresholds set by the Student Loans Company.<\/li>\n\n\n\n<li><strong>Pension contributions<\/strong> \u2013 under the UK\u2019s auto-enrolment rules.<\/li>\n\n\n\n<li><strong>Apprenticeship Levy<\/strong> (for employers with an annual pay bill over \u00a33 million).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">These deductions must be accurately calculated and clearly displayed on <a href=\"https:\/\/employmenthero.com\/uk\/blog\/payslips-explained-tips-to-help-your-employees\/\">employees\u2019 payslips<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to set up PAYE payroll<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">As a first time employer, it\u2019s no surprise that you might not feel confident setting up PAYE payroll. So here are the key steps you need to remember:&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li><strong>Gather employee details<\/strong>: Full name, address, National Insurance number, date of birth and P45 (if applicable).<\/li>\n\n\n\n<li><strong>Choose payroll software<\/strong>: Look for HMRC-recognised software that integrates PAYE calculations and reporting.<\/li>\n\n\n\n<li><strong>Run payroll<\/strong>: Input pay details, apply tax codes and generate payslips.<\/li>\n\n\n\n<li><strong>Submit reports to HMRC<\/strong>: Send FPS and any additional submissions (like EPS for adjustments).<\/li>\n\n\n\n<li><strong>Pay HMRC<\/strong>: Ensure you meet payment deadlines to avoid penalties.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">While it is possible to do all of this manually, in today\u2019s tech focused world, there are better ways. In fact, payroll software simplifies most of these steps and helps you remain compliant\u2026 without the stress.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What does a PAYE payslip look like?<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">By law, employers must provide employees with a payslip each payday. A typical PAYE payslip includes:<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li><strong>Gross pay<\/strong> \u2013 total earnings before deductions.<\/li>\n\n\n\n<li><strong>Income Tax deducted<\/strong> \u2013 based on the employee\u2019s tax code.<\/li>\n\n\n\n<li><strong>National Insurance contributions<\/strong> \u2013 employee\u2019s share.<\/li>\n\n\n\n<li><strong>Other deductions<\/strong> \u2013 such as student loans or pensions.<\/li>\n\n\n\n<li><strong>Net pay<\/strong> \u2013 the amount the employee takes home after deductions.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">A clear, transparent payslip helps employees understand their pay and builds trust.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to pay HMRC through PAYE<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Paying HMRC through PAYE is the final step in <a href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-guide\/\">running payroll<\/a> each month. Once you\u2019ve deducted Income Tax, National Insurance and other contributions from employees\u2019 wages, you\u2019ll need to send these payments to HMRC on time to avoid penalties and keep your business compliant.&nbsp;<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">The payment options include:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li><strong>Direct Debit<\/strong> \u2013 convenient for recurring payments.<\/li>\n\n\n\n<li><strong>Bank transfer (BACS\/CHAPS)<\/strong> \u2013 fast and secure.<\/li>\n\n\n\n<li><strong>Debit or credit card<\/strong> \u2013 suitable for one-off payments.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">It\u2019s important to remember that:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list has-paragraph-2-m-font-size\">\n<li>Payments must reach HMRC by the 22nd of the following month if paying electronically.<\/li>\n\n\n\n<li>Always quote your Accounts Office reference to ensure your payment is allocated correctly.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Using payroll software for PAYE<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Running PAYE manually, whether on spreadsheets or by hand, can be both time-consuming and prone to mistakes. As tax rules evolve each year and employee circumstances change, keeping everything accurate can quickly become overwhelming. That\u2019s why many employers turn to HMRC-recognised payroll software to make the entire process faster, simpler and more reliable.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Payroll software streamlines every step of PAYE, from automatically applying the correct <a href=\"https:\/\/employmenthero.com\/uk\/blog\/payslip-abbreviations\/\">tax codes<\/a> to submitting reports directly to HMRC. This not only saves time but also reduces the likelihood of costly errors that could lead to penalties or incorrect employee pay.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Key benefits of payroll software<\/h3>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Accuracy<\/strong><\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Payroll software uses HMRC\u2019s latest tax tables to calculate Income Tax, National Insurance contributions, student loan repayments and pension deductions. This minimises the risk of human error and ensures your employees\u2019 payslips are always correct.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Time Savings<\/strong><\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Manual payroll calculations and reporting can take hours every month. With software, these tasks are automated, letting you process payroll in just a few clicks. This is especially valuable for small businesses where owners or HR teams juggle multiple responsibilities.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Compliance<\/strong><\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Staying compliant with ever-changing tax rules is one of the biggest challenges for employers. Good payroll software automatically updates in line with new legislation and tax thresholds, so you don\u2019t have to worry about missing changes or submitting outdated figures.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Record-Keeping<\/strong><\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Payroll software keeps secure digital records of payslips, PAYE reports and payment summaries. This makes it easier to meet HMRC\u2019s record retention requirements (currently three years) and provides quick access to historical data for audits or employee queries.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Real-Time Information (RTI) Submissions<\/strong><\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">HMRC requires employers to submit Full Payment Submissions (FPS) every time employees are paid. Payroll software connects directly to HMRC\u2019s systems, enabling you to send these submissions instantly without manual uploads.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Employee Self-Service<\/strong><\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Many payroll platforms offer portals or apps where employees can securely view their payslips, P60s and tax documents online, reducing the admin burden on HR teams.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Scalability<\/strong><\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Whether you have one employee or 100, payroll software grows with your business. It can easily accommodate new hires, leavers, or additional pay elements like bonuses and overtime.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Simplify PAYE with 91±¬ΑΟ<\/h2>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\">Getting PAYE right is essential for keeping your business compliant and your employees paid accurately. But with so many steps to remember, registering with HMRC, meeting reporting deadlines and calculating deductions, it can feel overwhelming at first.<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><a href=\"https:\/\/employmenthero.com\/uk\/\">91±¬ΑΟ\u2019s<\/a> free PAYE Checklist takes the guesswork out of the process. It guides you through each step, from registration to paying HMRC, so you can feel confident you\u2019re meeting all your obligations on time.<\/p>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size has-paragraph-2-m-font-size is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link is-style-link--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"#form\"><strong>Download the checklist now<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column form-column is-layout-flow wp-block-column-is-layout-flow\">\n<div id=\"form\" class=\"wp-block-group sticky-offset-top has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group form-v2-violet-box-shadow-pattern is-layout-flow wp-block-group-is-layout-flow\">\n\n<div class=\"wp-block-employmentherocom2025-marketo-form-v2 is-layout-flow 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now&quot;,&quot;success_handling_method&quot;:&quot;thank_you_page&quot;,&quot;redirect_url&quot;:&quot;&quot;,&quot;thank_you_message&quot;:&quot;&quot;,&quot;add_lead_linking_id&quot;:false,&quot;add_drift_campaign_id&quot;:false,&quot;drift_campaign_id&quot;:&quot;&quot;,&quot;thank_you_page_id&quot;:&quot;32313&quot;,&quot;thank_you_page_url&quot;:&quot;https:\/\/employmenthero.com\/uk\/thank-you\/downloadable\/resources\/?origin=introduction-to-paye&amp;origin_id=s9omm%2FYp7%2B26gXm3FyCFNnTYEmO1lZaHfLjGv5KVO%2FyyLZRdkylSGBSeW4PyRL7wzDA%2BFQ7VcyziDCM0oVfnWQ%3D%3D&quot;,&quot;progress_indicator_type&quot;:&quot;progress-bar&quot;,&quot;enable_revenue_hero&quot;:false,&quot;revenue_hero_router_id&quot;:&quot;4668&quot;,&quot;revenue_hero_thank_you_message&quot;:&quot;Thank you for booking!&quot;}\"><\/div>\n                                <\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group social-icons-desktop is-content-justification-center is-nowrap is-layout-flex 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5.05377751,13.2188532 C5.20097822,13.2064956 5.34697566,13.1875473 5.49176982,13.1613904 C6.61362375,12.9593437 7.63039162,12.3585585 8.36398864,11.4636626 L9.59594229,9.94923914 C10.0136795,9.43578101 9.94709821,8.67146367 9.44693666,8.24224316 C8.94677511,7.81302264 8.20254916,7.8816073 7.78481199,8.39527139\" id=\"Fill-4\" fill=\"#000000\" mask=\"url(#mask-4)\"><\/path> <\/g> <\/g> <\/g> <\/g> <\/svg> \n    <\/span>\n            <span class=\"eh-social-sharing-button__copied_text\">\n            URL copied for sharing!        <\/span>\n    <\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull eh-single-resource-whitepapers-layout has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div id=\"stop-el\" class=\"wp-block-group has-global-padding 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Playbooks<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/hr-manager-payroll-compliance\/\" target=\"_self\" >Payroll Management for HR Managers: The Ultimate Compliance Guide<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">Published 1 min read Payroll management in HR can be tricky \u2013 especially with potential compliance law changes. 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industry-hospitality industry-it-and-technology industry-legal industry-logistics-manufacturing industry-media-communications industry-not-for-profit industry-professional-services industry-public-relations industry-real-estate industry-real-estate-and-strata-management industry-recruitment industry-retail industry-stem industry-technology industry-utilities-public-services industry-veterinary-services industry-youth-services\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-24 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-continuity-checklist\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" 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src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2024\/02\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/checklists\/\" rel=\"tag\">Checklists<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-continuity-checklist\/\" target=\"_self\" >Payroll continuity checklist<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-8\"><p class=\"wp-block-post-excerpt__excerpt\">This comprehensive guide empowers employers to pinpoint potential risks to their payroll operations. <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-continuity-checklist\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Payroll continuity checklist<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-continuity-checklist\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Learn what PAYE is, when to register, how to calculate deductions, and how to pay HMRC.<\/p>\n","protected":false},"featured_media":44470,"menu_order":0,"template":"","meta":{"inline_featured_image":false,"_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"6 min read","display_reading_time":false,"registration_open_datetime":"","registration_close_datetime":"","event_start_datetime":"","event_end_datetime":"","time_zone":"","location":"","link_video":"","video_type":"","file_video":"","download_content_type":"file","download_file":"44469","download_url":"","download_cta_label":"","footnotes":""},"resource-type":[172],"topic":[],"industry":[],"search-tags":[],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"post_features":[],"class_list":["post-44465","resources","type-resources","status-publish","has-post-thumbnail","hentry","resource-type-checklists"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources\/44465","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources"}],"about":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/types\/resources"}],"version-history":[{"count":7,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources\/44465\/revisions"}],"predecessor-version":[{"id":44522,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources\/44465\/revisions\/44522"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media\/44470"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media?parent=44465"}],"wp:term":[{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resource-type?post=44465"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/topic?post=44465"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/industry?post=44465"},{"taxonomy":"search-tags","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/search-tags?post=44465"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/audience?post=44465"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/business-size?post=44465"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/product-tag?post=44465"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/funnel-stage?post=44465"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/region?post=44465"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/pain-point?post=44465"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/persona?post=44465"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/post_features?post=44465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}