Moonworkers

Payroll basics

Running payroll from scratch: what it involves, in what order, and what to check before each pay run.

18 articles

Payroll for the Self-Employed: What Actually Applies
Payroll basicsSelf-employment & sole traders

Payroll for the Self-Employed: What Actually Applies

Sole traders do not run payroll on themselves. This guide explains when payroll starts for the self-employed: first hires, director salaries, and PAYE duties.

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Payroll for One Employee: A Setup Guide
Payroll basics

Payroll for One Employee: A Setup Guide

How to run UK payroll for a single employee: registering for PAYE, RTI filing, director rules, auto-enrolment exemptions and paying HMRC.

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The Complete UK Payroll Checklist for Employers
Payroll basics

The Complete UK Payroll Checklist for Employers

A complete UK payroll checklist covering new starters, every payrun, monthly HMRC deadlines, auto-enrolment duties and the full year-end sequence.

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Payroll Journal Entries Explained for UK Employers
Payroll basics

Payroll Journal Entries Explained for UK Employers

How payroll journal entries work in UK accounting: the debit and credit sides, control accounts, a worked example, and the errors that break the balance.

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Payroll Reconciliation: A Practical UK Employer Guide
Payroll basics

Payroll Reconciliation: A Practical UK Employer Guide

How UK payroll reconciliation works: the P32, FPS and EPS figures, statutory recovery, Employment Allowance and what to do when HMRC's records disagree.

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How to Correct Payroll Errors: The Employer Guide
Payroll basics

How to Correct Payroll Errors: The Employer Guide

A step-by-step guide to correcting payroll errors: fixing FPS and EPS mistakes, recovering over or underpayments, and avoiding HMRC penalties.

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What is payroll? A complete guide for UK employers
Payroll basics

What is payroll? A complete guide for UK employers

What payroll means in the UK: PAYE, National Insurance, deductions, RTI reporting, payslips and year-end forms, explained in full for employers.

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How to calculate monthly payroll: a worked example
Payroll basics

How to calculate monthly payroll: a worked example

How to calculate monthly payroll in the UK: work out PAYE, National Insurance, student loans and pension from gross to net, with a full worked example.

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How to do payroll: a step-by-step guide for employers
Payroll basics

How to do payroll: a step-by-step guide for employers

A step-by-step guide to running UK payroll: registering with HMRC, calculating PAYE and National Insurance, filing RTI, paying HMRC and keeping records.

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How to Do My Own Payroll as a Director
Payroll basics

How to Do My Own Payroll as a Director

How a company director runs their own payroll: registering for PAYE, choosing a salary, the annual National Insurance method, filing RTI and year-end duties.

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How to Do Payroll Yourself: A UK Guide
Payroll basics

How to Do Payroll Yourself: A UK Guide

A step-by-step guide to running payroll yourself in the UK: registering with HMRC, choosing software, calculating deductions, filing RTI and staying compliant.

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Running PAYE Payroll: The Complete Employer Checklist
PAYE & RTI filingsPayroll basics

Running PAYE Payroll: The Complete Employer Checklist

Step-by-step checklist for running PAYE payroll in the UK: calculating deductions, submitting FPS and EPS returns, paying HMRC, and completing year-end obligati

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Running Your First Payroll in 2024: UK Edition
Payroll basics

Running Your First Payroll in 2024: UK Edition

2024 First Payroll in the UK: Essential Startup Guide

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How to Handle UK Payroll: Essential Guide for Business Owners [2025 Rules]
Payroll basics

How to Handle UK Payroll: Essential Guide for Business Owners [2025 Rules]

ssential Guide for UK Payroll Management 2025

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Why Fast Payroll Processing is Crucial for Small Business Success
Payroll basics

Why Fast Payroll Processing is Crucial for Small Business Success

Fast Payroll: How to Streamline Your Payroll?

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How to pay yourself a salary as a Small Business Owner in the UK in 2024
Payroll basics

How to pay yourself a salary as a Small Business Owner in the UK in 2024

Step-by-Step Guide to Paying Yourself as a UK Business Owner

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The Ultimate Guide to Payroll Management for UK Small Businesses in 2023
Payroll basics

The Ultimate Guide to Payroll Management for UK Small Businesses in 2023

Payroll Management in the UK: A Comprehensive Guide

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Top 5 Payroll Mistakes UK Small Business Owners Make and How to Avoid Them
Payroll basics

Top 5 Payroll Mistakes UK Small Business Owners Make and How to Avoid Them

UK Small Business Payroll Mistakes & Service Benefits

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