Find the Best Payroll Accountants in the UK
Running payroll involves far more than just paying your employees. It requires accurate calculation of PAYE income tax, National Insurance contributions, student loan deductions, pension auto-enrolment, statutory sick pay, maternity/paternity pay, and Real Time Information (RTI) reporting to HMRC. Our payroll specialists handle all of this, ensuring your employees are paid correctly and on time.
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Northern Ledger Partners
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Payroll FAQs
When do I need to set up payroll?
You need to register as an employer with HMRC and set up payroll before your first employee starts work. This includes directors who pay themselves a salary through their limited company.
What are the employer NI rates?
For 2025/26, employers pay Class 1 secondary NICs at 15% on earnings above the secondary threshold of £5,000 per year. The Employment Allowance of £10,500 is available to eligible employers.
What is pension auto-enrolment?
Auto-enrolment requires employers to automatically enrol eligible employees into a workplace pension scheme and make minimum contributions. The minimum total contribution is 8% of qualifying earnings (3% employer, 5% employee).
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