Updating author: Peter Arrowsmith
On this page:
Summary
Future developments
Practical example
Action point checklist
Key references
Questions and answers
The PAYE system
Payment of tax and national insurance
Leavers and new employees
The end of the tax year
Tax credits
Payroll giving
Summary
2.608
- Employers are required to deduct tax and national insurance contributions
where they operate a PAYE scheme for one or more employees. (See 2.610 The PAYE system)
- Employers must send the money they collect, along with their own
national insurance contributions, to Banking Operations (the Accounts Office)
within 14 days after the end of every tax month.
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