Rates and thresholds for employers 2020 to 2021
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
PAYE tax and Class 1 National Insurance contributions
You normally operate PAYE as part of your payroll so HMRC can collect Income Tax and National Insurance from your employees.
Your payroll software will calculate how much tax and National Insurance to deduct from your employees’ pay.
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