Paying PAYE and NIC's

Month-end Procedures Overview > Paying PAYE and NIC's

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Monthly payments of all the PAYE and NIC's due for each tax month must be paid to the Inland Revenue Accounts Office within 14 days of the end of that tax month. Because tax months end on the 5th you must pay that amount by the 19th.

Consult your accountant or the Inland Revenue if you're unsure about how or when to pay PAYE and NIC. You can use the Employer's Payment Record (P32) Report to help you determine the amount you owe the Inland Revenue.

In most cases payments are calculated by:

  1. Adding together all the tax that you have deducted from your employees and all the NIC's (employee's and employer's) due
  2. Subtracting tax that you may have refunded, any SSP and SMP you are entitled to recover as well as any NIC Rebate or NIC Holiday amounts.

Note: Accounting Plus will not calculate NIC Holiday!

Accounting Plus does not calculate NIC Holiday. If you have any employees that you can claim this for you'll need to work out this amount manually.

Click below for the step-by-step procedure:

To print the Employer's Payment Record Report

To complete Inland Revenue Form P30B (Monthly Payslip)

Month-end Procedures Overview - Paying PAYE and NIC's