UK payroll & PAYE guide · Plain English · Updated for 2026/27
UK Payroll and PAYE for Small Employers
Once you take on staff, or pay yourself a salary through your company, you step into PAYE, National Insurance and real-time reporting to HMRC. This guide covers the essentials for small employers in plain English, with links to detailed articles.

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In this guide
Browse the guide
Start here
How PAYE tax is calculated ↗
Bands, National Insurance and your tax code explained.
The £10,500 Employment Allowance ↗
Are you claiming what you are entitled to?
Benefits & reporting
Who it’s for
Is this you?
- Directors paying themselves a salary through their company.
- Small businesses taking on their first or next employee.
- Employers who want payroll done right and on time.
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