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What components make up the monthly PAYE/NIC payments to HMRC?

What do the monthly HMRC payments cover:

  • Income Tax (PAYE) deducted from employees' wages
  • Employee National Insurance contributions
  • Employer National Insurance contributions
  • Student loan repayments
  • Any apprenticeship levy (for larger employers)

    These amounts are calculated based on employee earnings for the pay period
    The total amount due can be reduced by any Employment Allowance the company is eligible for (if any)
    For employees earning below the tax threshold (e.g., under £12,570 per year), there may still be National Insurance contributions to pay depending on their exact earnings
    Monthly payments are due by the 22nd of each month (or the 19th if paying by check)
    The payment details can be found on the P32 report which shows the breakdown of all components

    If requested, we may email you the amounts to pay HMRC each month on the 6th.
    This will be an email for each payroll that we process on our system.
    If you are not receiving these emails and you wish to receive them, please contact us here