Employer PAYE Liability Calculator
How to Use This Calculator
This gives an estimate across your workforce — for exact figures use individual payroll software.
Student loan deductions are remitted to HMRC with your monthly PAYE payment.
In 2025/26, eligible employers can offset up to £10,500 (£875/month) against employer NI.
The figure shown is the total due to HMRC via BACS by the 22nd of each month (19th by post).
Frequently Asked Questions
When must I pay PAYE to HMRC?
Monthly PAYE payments are due by 22nd of the month following the payroll month (electronic payment). Small employers paying quarterly must pay by 22nd of the month after the quarter ends.
What is the Employment Allowance in 2025/26?
The Employment Allowance increased to £10,500 from April 2025, up from £5,000. It offsets your employer National Insurance contributions. Most employers with a PAYE bill under £100,000 are eligible.
What is the employer NI rate in 2025/26?
Employer NI increased from 13.8% to 15% from April 2025. The secondary threshold (where employer NI starts) was also reduced from £9,100 to £5,000 per year.
What happens if I pay PAYE late?
HMRC charges automatic penalties for late PAYE payments: 1% for 1-3 days late, scaling up to 5% for payments 6+ months late. Interest also accrues on underpayments.
Do I include statutory pay in PAYE?
Statutory Maternity Pay, Paternity Pay, and Sick Pay are included in payroll and PAYE is deducted normally. You can recover a percentage from HMRC (100% for small employers, 92% for larger).
What is Real Time Information (RTI)?
RTI means you must submit a Full Payment Submission (FPS) to HMRC on or before each payday, reporting gross pay, tax, and NI for every employee. The Employer Payment Summary (EPS) is used to claim reliefs.
How do I pay PAYE to HMRC?
Pay via BACS, Faster Payments, CHAPS, or by cheque (which must arrive by 19th). Use your 13-character Accounts Office Reference. Log into HMRC's PAYE for Employers service to see what's owed.
What if an employee has multiple jobs?
Each employer calculates PAYE independently using the tax code HMRC assigns. An employee with multiple jobs may have a BR (basic rate) or D0 (higher rate) code for secondary employment.