EASY 3 MAIN OPTIONS OF PAYROLL

outsource your payroll - you can pay an accountant or a specialist agency to look after all the necessary calculations and record-keeping

in-house electronic payroll - you use specialised payroll software to store employee records on a computer and calculate PAYE (Pay As You Earn) and National Insurance contributions (NICs) automatically

in-house manual payroll - you keep written records of each employee's details, and calculate PAYE and NICs yourself

Almost all employers are now required to file these forms online, so there are big advantages to maintaining your records in an electronic format throughout the year. Most commercial software will seamlessly transfer the figures from your payroll records into these forms and then allow you to file online automatically