What Makes Up My Monthly HMRC PAYE/NIC Payment?
A breakdown of the tax components you pay each month
Each month, your payroll generates a total amount due to HMRC — here’s what’s included and how it’s calculated.
📦 What the Payment Covers
The total HMRC payment includes:
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Income Tax (PAYE) deducted from employee wages
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Employee National Insurance contributions
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Employer National Insurance contributions
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Student loan deductions
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Apprenticeship Levy (if applicable — for large employers)
These figures are based on employee earnings for the specific pay period.
💷 Employment Allowance
If your company qualifies, your total payment may be reduced by the Employment Allowance. We automatically apply this where appropriate.
📉 Low Earners
Even if an employee earns below the income tax threshold (currently £12,570), they may still contribute National Insurance depending on their earnings.
📄 Where to Find the Breakdown
The full breakdown of what’s due can be found in your Detailed P32 Report, provided with each payroll.
📬 Want Monthly Reminders?
If you’ve opted in, we’ll send an email each month on the 6th showing:
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Total amount due
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HMRC bank details
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Relevant payment references
We send one email per payroll processed.
Don’t get these emails but want to? Contact us here to opt in.
📆 When to Pay
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By 22nd of the month following payroll if paying electronically
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By 19th if paying by cheque
Need help with how to make HMRC payments?
Check out our related article:
How Do Clients Make HMRC Payments and What Information Do They Need?
Still have questions?