What does an employer have to report to HMRC?

Each time you pay your employees, you report their pay and deductions to HMRC in a Full Payment Submission, sent on or before payday. HMRC can send a late filing notice and charge a penalty if you pay employees and do not send the submission, or send it late, without a valid reason.

Which employees must be enrolled into a workplace pension?

You must automatically enrol staff who are aged between 22 and State Pension age and earn at least £10,000 a year. Contributions are deducted from pay and must reach the pension scheme by the 22nd day of the following month, or the 19th if you pay by cheque.

What is the minimum wage from April 2026?

From April 2026 the National Living Wage for workers aged 21 and over is £12.71 an hour. The National Minimum Wage is £10.85 for workers aged 18 to 20 and £8 for under-18s, and the apprentice rate is £8. The rates change on 1 April each year.

How much is employer's National Insurance?

For the 2026 to 2027 tax year, employers pay Class 1 National Insurance at 15% on earnings above the secondary threshold of £5,000 a year. Eligible employers can reduce their annual bill by claiming the Employment Allowance.

Why keep the books up to date if the accounts are only prepared once a year?

Up-to-date records make every other deadline easier: VAT Returns, payroll, Corporation Tax payments and, for sole traders and landlords coming into Making Tax Digital for Income Tax, quarterly updates. They also show you how the business is performing while there is still time to act on it.

Accountancy & Tax Compliance

Payroll
& Bookkeeping

Employers must report pay and deductions to HMRC in real time, with a Full Payment Submission on or before each payday, and must enrol eligible staff into a workplace pension. We run PAYE payroll and Real Time Information submissions, administer workplace pensions, and keep your books up to date so that management figures, VAT and year-end accounts rest on accurate records.

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Who this is for

Employers taking on their first employee
Businesses that want payroll, payslips and RTI submissions handled for them
Employers with workplace pension (automatic enrolment) duties
Owner-managed businesses whose bookkeeping has fallen behind

How we help

Run payroll, calculating PAYE tax and National Insurance, and produce payslips
Send Full Payment Submissions to HMRC on or before each payday
Administer workplace pension enrolment and contributions
Keep your books and prepare management accounts, so you have clear, timely figures

What’s included

PAYE payroll and payslips
Real Time Information (RTI) submissions to HMRC
Workplace pension administration
Bookkeeping and management accounts

Key dates and figures

Checked against GOV.UK on 24 September 2026. Rates and thresholds change, so confirm how they apply to your own circumstances before acting on them.

Reporting pay to HMRC: A Full Payment Submission on or before your employees' payday
Source: Running payroll: reporting to HMRC
Employer's National Insurance (2026 to 2027): 15% on earnings above the secondary threshold of £5,000 a year
Source: Rates and thresholds for employers 2026 to 2027
National Living Wage from April 2026: £12.71 an hour for workers aged 21 and over
Source: National Minimum Wage and National Living Wage rates
Automatic enrolment: Staff aged 22 to State Pension age earning at least £10,000 a year
Source: Workplace pensions: what employers must do
Pension contributions: Paid into the scheme by the 22nd of the following month (19th if by cheque)
Source: Workplace pensions: what employers must do

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