Payslips, P45 & P60
The paperwork of payroll: payslips and their deductions, P45s, P60s, P11Ds and starter checklists.
29 articles

P11D reporting: an employer's guide to benefits in kind
How P11D reporting works: the 6 July deadline, Class 1A National Insurance at 15%, payrolling, exemptions, penalties and the move to real-time reporting.

The New Starter Checklist Explained for Employers
How the HMRC starter checklist works: when to use it instead of a P45, the A, B and C starter declarations, emergency tax codes and the first FPS for a new hire

Court Order Deductions From Payroll: Employer Guide
How employers handle court order deductions from payroll: attachment of earnings, DEA, DEO, deduction tables, protected earnings and the penalties for errors.

Student Loan Deductions Through Payroll
How employers deduct student and postgraduate loans through payroll: 2026-27 thresholds, plan types, SL1 and SL2 notices, and the new Plan 5 default.

The UK New Employee Checklist for Employers
A step-by-step checklist for hiring in the UK: right to work, PAYE registration, contracts, tax codes, student loans, pensions and the first FPS to HMRC.

Benefit in kind tax: how UK employers pay it
How benefit in kind tax works for UK employers: Class 1A National Insurance at 15%, P11D reporting, payrolling and the mandatory 2027 reform.

Statutory Payslip Deductions: An Employer's Guide
A guide to statutory payslip deductions for UK employers: PAYE, National Insurance, student loans, pensions and attachment orders, in the right order.

Payslip Deductions Explained: What Comes Off UK Pay
Payslip deductions explained for UK employees and employers: income tax, National Insurance, pensions, student loans and court orders, with current rates.

What Is a Payroll Number and Where to Find It
A payroll number is the unique reference an employer gives each employee. Learn where to find it on a payslip and how it differs from PAYE identifiers.

Payslip explained: what UK law requires on every payslip
Payslip explained for employers: the itemised pay statement rules, mandatory contents, fixed deduction statements and the penalties for getting it wrong.

How to read a pay stub: a UK payslip walkthrough
How to read a pay stub in the UK: a field-by-field payslip walkthrough covering tax codes, National Insurance, deductions and year-to-date figures.

P60 tax year dates: the year-end timeline
Which tax year a P60 covers, when the UK tax year starts and ends, and every year-end payroll deadline from the final FPS to the 31 May P60.

What to do with a new employee's P45
A new employer guide to the P45: which part to keep, how it sets the tax code, and what to do when a new starter has no P45 to hand over.

A lost P45: what to do when none can be reissued
Why a lost P45 cannot be replaced, how the starter checklist takes its place, and how to avoid or reclaim emergency tax when starting a new job.

Do employers have to provide a P60?
Whether a P60 is a legal duty, the 31 May deadline, who qualifies, and what an employee can do if an employer does not issue one.

Using a P60 for a mortgage: what lenders want
How a P60 proves income for a UK mortgage, what lenders ask for alongside it, and the HMRC records that stand in when the form is missing.

The P11D form explained, in plain terms
What a P11D form is, which benefits in kind it reports, the 6 July deadline, the 15% Class 1A National Insurance, and the move to payrolling from April 2027.

How to get your P60, by employment type
Who is entitled to a P60, how to get one as an employee, director, pensioner or umbrella worker, and what to do when the form is late or missing.

How to find a P60, online and on file
Where a P60 actually lives: the employer's payroll portal, email, the HMRC personal tax account and app, and the records that stand in when it is gone.

What is a P45? The UK leaver form explained
A P45 records an employee's pay and tax when they leave a job. Here is what each part means, who issues it, and what to do without one.

The P45 form explained: parts, content and uses
What a P45 form is, its four parts and where each one goes, the figures it records, and how it sets a new employee's tax code or supports a benefits claim.

How to get a P60, and what to do without one
Where a P60 comes from, how to get one for a current or former job, how to replace a lost copy, and the HMRC records that stand in when the form is gone.

How to get a P45 from an employer or HMRC
How to get a P45 from a current or former employer, what to do when it is lost or refused, and how to retrieve the same pay and tax figures from HMRC.

How to get a P60: every route explained
How to get a P60 from a current or previous employer, what to do when one is lost, and how to retrieve the same figures from HMRC online or by phone.

P45 vs P60: the difference explained
P45 vs P60 explained: what each PAYE form shows, when employees receive them, the 31 May P60 deadline and what new employers do with a P45.

P60 meaning: what the end of year certificate shows
P60 meaning explained: what the end of year certificate shows, who receives one, the 31 May employer deadline and why the form matters for employees.

P45 Meaning: What the Form Is and How It Works
P45 explained: the HMRC form employers must issue when staff leave. Covers what it means, what it contains, and what happens if one goes missing.

What Is a P60? The Complete UK Guide for Employers and Employees
A P60 is the end-of-year certificate every UK employer must issue by 31 May. Learn what it contains, who receives one, and how employees use it.

Using An Automated Payslip Program For Your Small Business
Benefits of Using Automated Payslip Programs in 2023