Pay people correctly — and keep HMRC reporting on time.
Britvex supports UK employers with recurring payroll, PAYE calculations, payslip information, Real Time Information reporting and the payroll records that need to stay connected to the company’s wider accounting.
It is more than calculating net pay.
A payroll service needs to reflect who is being paid, what changed during the period and what HMRC must receive through Real Time Information.
Salary and wage calculations
Process the agreed pay information for directors and employees using the relevant payroll data for each pay period.
Income Tax and National Insurance
Calculate payroll deductions and employer liabilities using the applicable tax codes, NI categories and current HMRC rates.
Full Payment Submission
Report employee pay and deductions to HMRC through an FPS, normally on or before the employee’s payday.
Starters, leavers and payroll updates
Keep employee details, start and leaving information, tax codes and other payroll changes reflected in the payroll record.
Relevant statutory payment calculations
Where applicable, payroll may need to deal with statutory maternity, paternity, adoption, bereavement, neonatal or other statutory pay.
Workplace pension payroll data
Keep pension deductions and payroll information aligned with the employer’s workplace pension obligations and provider process.
Payroll is only as accurate as the changes reported before the run.
Regular payroll becomes much smoother when the employer has a clear cut-off for telling Britvex about starters, leavers, pay changes and other payroll events.
Starters and leavers
New employee details, start dates, leaving dates and relevant HMRC starter/leaver information.
Salary, hours and variable pay
Basic pay, overtime, bonuses, commission or other variable amounts that affect the period.
Leave and statutory pay events
Information about relevant family leave, sickness or other events that may affect payroll calculations.
Pensions, loans and other deductions
Changes to pension contributions, student-loan treatment and other deductions where applicable.
Tax codes and notices
Use current tax-code and HMRC information so payroll deductions reflect the employer record.
Pay date and payroll cut-off
The employer needs to provide changes early enough for the payroll to be processed and reported on time.
Update → Calculate → Report → Reconcile.
The aim is a repeatable payroll process where the employer knows what must be supplied, employees receive the right information and HMRC reporting stays aligned.
Collect the changes for the pay period.
New starters, leavers, pay changes, variable amounts, leave and other payroll updates are captured before processing.
Process pay and statutory deductions.
Calculate gross-to-net pay, Income Tax, National Insurance and other relevant payroll items.
Send the required RTI submission.
The FPS is normally submitted to HMRC on or before payday, with EPS reporting used where relevant.
Keep payroll connected to accounting and payment.
Use the payroll output in the accounting records and keep the employer PAYE liability visible before the HMRC payment date.
Payday, RTI reporting and HMRC payment are connected — but not the same deadline.
HMRC expects the FPS on or before payday. The employer then pays the PAYE balance by the relevant payment deadline, normally the 22nd of the following tax month when paying electronically.
Rates change. The payroll process should absorb the change without breaking.
For the 2026–27 tax year, current HMRC employer payroll guidance includes the following headline figures.
Employing someone can create pension duties from the first member of staff.
Employers must provide a workplace pension arrangement and automatically enrol eligible staff. Payroll data is central to assessing earnings and calculating deductions, but the employer’s pension duties extend beyond the payroll calculation itself.
Payroll should feed the company’s accounting records — not sit in a separate universe.
Payroll creates wages, employer costs, PAYE liabilities and pension-related entries that affect the company’s bookkeeping and annual accounts.
Payroll support for businesses at different stages of employing people.
From a director-only company to a growing employer, the payroll process should reflect the size and complexity of the workforce.
Director-Run Limited Companies
Payroll for companies paying directors through PAYE where payroll is appropriate to the company’s setup.
Limited Companies →Startups & SMEs
Build a repeatable payroll process as the company starts hiring and the pay cycle becomes more complex.
Startups & SMEs →Construction Businesses
Payroll support alongside accounting and other sector-specific obligations where relevant.
Construction →Healthcare & Care
Recurring payroll support for businesses where staffing forms a significant part of the operating model.
Healthcare & Care →Payroll contains sensitive employee and company information.
Britvex connects onboarding, payroll documents and client communication through a UK practice and secure portal.
Before the next payday.
These are general payroll rules. The employer’s exact obligations depend on its employees, pay arrangements and HMRC record.
When does payroll information have to be reported to HMRC?
An employer normally sends a Full Payment Submission on or before the date employees are paid.
When does an employer pay PAYE to HMRC?
For monthly electronic payments, the normal deadline is the 22nd of the following tax month. If paying by post, HMRC must normally receive payment by the 19th.
What happens if nobody is paid in a tax month?
HMRC says not to send an FPS for that month. An Employer Payment Summary may be needed by the 19th after the tax month to tell HMRC that no employee payment was made.
What is the standard employer National Insurance rate for 2026–27?
The standard employer rate for the main National Insurance categories is 15% above the relevant secondary threshold for the 2026–27 tax year.
Does payroll include workplace pension duties?
Payroll provides the pay data and deductions used by the pension process, but the employer also has separate automatic-enrolment and pension-provider duties.
Who generally has to be automatically enrolled into a workplace pension?
Employers generally must enrol eligible staff aged from 22 to State Pension age who earn at least £10,000 a year and ordinarily work in the UK, subject to the detailed rules.
Can Britvex run payroll and bookkeeping together?
Yes. Connecting payroll and bookkeeping helps keep wages, employer costs and PAYE liabilities in the same records used for reporting and annual accounts.
Make the next payroll run part of a repeatable system.
Start with your current employees, pay dates and payroll setup. Britvex can organise the recurring process, keep RTI reporting on schedule and connect payroll outputs to bookkeeping, annual accounts and wider company work.