PAYE

Employers' responsibility for PAYE

As an employer you have a legal obligation to operate PAYE on the payments you make to your employees if their earnings reach the National Insurance Lower Earnings Limit (LEL). For the tax year 2022-23 this is £123 a week, £533 a month or £6,396 a year, get expenses and benefits, have another job or get a pension.

For more information about PAYE : http://www.hmrc.gov.uk/paye/index.htm

Source of Information: http://www.hmrc.gov.uk/paye/intro/basics.htm#1

http://www.nationalarchives.gov.uk/doc/open-government-licence/