Legislation
Employers PAYE - introduction of variable payment plan
Date
3 October 2022
Summary
From 3 October 2022, employers’ PAYE customers will be able to take advantage of a new variable Direct Debit payment plan. The service can be accessed through Pay employers’ PAYE or directly through the business tax account and the employers PAYE service.
If signed up to variable payment plan, the following charges will be collected on receipt of the returns to HMRC:
- Full Payment Submission
- Employer Payment Summary
- Construction Industry Scheme
- Apprenticeship Levy
- Class 1A National Insurance
- Earlier Year Update
Payroll Legislation Guide
Do you know the dates of all the complex payroll legislation changes? Are you aware of what you need to do to ensure your business is compliant? Many UK businesses aren’t aware…