Back to Home
💰

Payroll & PAYE Services

Full payroll management including RTI submissions, auto-enrolment pensions, P60s, P45s, and employee payslips with HMRC compliance.

AA
Written by Asrah Abbas, ACA / ACCA — Principal at Westfin Accountants Ltd
Chartered accountant with 12+ years of UK practice experience. Member of the Institute of Chartered Accountants in England and Wales (ICAEW) and the Association of Chartered Certified Accountants (ACCA).
Last updated:

In plain English

PAYE (Pay As You Earn) is HMRC’s system for collecting Income Tax and National Insurance from employees on every payday. Westfin runs monthly or weekly payroll via Real Time Information (RTI) submissions — Full Payment Submission (FPS) on or before payday and Employer Payment Summary (EPS) when needed — including auto-enrolment pensions and year-end P60/P11D filings.

Key thresholds & rates (2026/27)

Specific numbers matter when planning. These are the figures we work with day-to-day, sourced from current HMRC and Companies House guidance.

  • 2026/27 personal allowance: £12,570 — frozen until April 2028
  • Employee NI (Class 1) main rate: 8% on £12,570–£50,270
  • Employer NI (Class 1 secondary): 15% above the £5,000 secondary threshold (from April 2025)
  • Auto-enrolment trigger: earnings ≥ £10,000 p.a. — minimum 3% employer + 5% employee contributions
  • Late RTI penalties: £100/month (1–9 employees), rising to £400/month for ≥ 250 employees

Statutory references

We work to the published HMRC, Companies House and FRC guidance. The primary sources we cite when advising clients:

Worked example

Worked example — 14-staff Camden restaurant

A Camden restaurant with 14 staff (mixed full-time chefs, part-time waiters, two apprentices under 25) runs monthly payroll. Westfin handles FPS by the 28th of each month, EPS for Apprenticeship Levy and SSP recoveries, auto-enrolment via The People’s Pension, and year-end P60s/P11Ds for the two directors with company cars. Employer NI saving from the £5,000 Employment Allowance: £5,000/yr.

What's Included

Monthly/weekly payroll processing

Real Time Information (RTI) submissions to HMRC

Auto-enrolment pension compliance

P60, P45, P11D preparation

Employee payslips and year-end reporting

Statutory payments (SSP, SMP, SPP)

Why Choose Our Payroll & PAYE Services

HMRC compliance guaranteed

Time saved on payroll administration

Reduced risk of penalties

Employee self-service portals

Integration with accounting software

Expert support for complex scenarios

Frequently Asked Questions

What is Real Time Information (RTI)?

RTI requires employers to submit payroll information to HMRC every time they pay employees (on or before payday). We handle all RTI submissions including Full Payment Submission (FPS) and Employer Payment Summary (EPS).

Do I need to set up auto-enrolment for my staff?

Yes, all UK employers must automatically enrol eligible employees into a workplace pension scheme. We manage the entire auto-enrolment process, including setup, contributions, and ongoing compliance.

What are the penalties for late payroll submissions?

HMRC charges penalties for late RTI submissions, starting at £100 per month for small employers, rising to £400 for larger businesses. We ensure all submissions are made on time to avoid penalties.

Ready to Get Started?

Speak to our specialists about Payroll & PAYE Services