Pay as you earn (PAYE) and employer national insurance contributions
Pay as you earn (PAYE) is the name of the withholding tax regime that requires employers to deduct UK income tax and UK national insurance contributions (the UK social security contributions) on cash earnings paid to their employees and directors.
In addition, it is possible to use the PAYE system to withhold tax on most benefits-in-kind, but the employer must register to do so.
For more details of the PAYE system, see PAYE5000 and Tolley's Global Mobility: Employment Taxes (Europe), United Kingdom
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Web page updated on 17 Mar 2025 13:09