If you run a Pay As You Earn (PAYE) payroll within your company, you'll need to deduct any National Insurance (NI) contributions made by your employees, along with any Income Tax for which they're liable, and instead pay it directly to HMRC.
If you owe Employers NI contributions, you'll need to pay these as well.
Making a Payment
To pay your PAYE bill, you'll need to log in to your Government Gateway account. From here, scroll down until you find PAYE for Employers. If you do not see this, you'll need to click the Add a Tax to Your Account to get online access to a tax, duty or scheme link near the top of the page.
You should be able to see the next payment due, along with the date due. The due date itself should be the 22nd of each month, but it's worth noting the amounts don’t usually appear on your account until around the 15th of each month.
From this screen, you can set up a regular Direct Debit. To make a one-off payment, select See All Upcoming PAYE Payments, followed by Pay Bill. From here you should be able to pay via:
- Bank Account.
- Direct Debit.
- Debit or Credit Card.
Select the option you wish to use and hit Continue. From here, simply follow the onscreen prompts.
A Note on Timeframe
HMRC recommends 3 working days before the deadline for credit or debit cards, 5 days for a one-off Direct Debit payment or 6 days if you set up an ongoing Direct Debit. A bank transfer should be with them the same day.
