Know which records and official references belong in your payroll process.
Give each item its own record
PAYE and Health Surcharge are administered through the Inland Revenue Division. National Insurance is administered by NIBTT. Keep the relevant calculations, schedules, approvals and payment evidence identifiable for the period concerned.
Use current official guidance
IRD explains the employer's PAYE deduction, payslip and reporting responsibilities. NIBTT publishes earnings classes and contribution schedules. The NIBTT rates page lists a schedule effective 5 January 2026; use the applicable period and official table when reviewing a calculation.
Plan the monthly review
Before the payroll is approved, check employee changes, current input information, the pay period and the person responsible for reviewing deductions. After payment or submission, keep the evidence with that period's record.
Get help with the process
Wage Master can discuss payroll administration and record preparation. This guide is general information. Individual calculations, exceptions and deadlines must be confirmed against current official guidance and the agreed professional scope.
General information for a business discussion. Confirm official requirements and obtain advice appropriate to your circumstances.