Payroll Processing in the United Kingdom
We make payroll a non-event — accurate runs, clean filings, zero surprises. Delivered to FRS 102 / UK GAAP for UK businesses, priced in GBP.
UK payroll is unforgiving in a very specific way: it is real time. There is no month-end catch-up window, because HMRC expects the submission on or before the day you pay people. Add auto-enrolment pension duties, statutory pay and a director on an optimised salary, and a two-person payroll takes more judgement than the headcount suggests.
An RTI Full Payment Submission must reach HMRC on or before each payday, and the PAYE and National Insurance liability is payable by the 22nd of the following month when paid electronically. Late or missing RTI submissions attract penalties independently of whether the tax itself was paid on time.
The deadlines we track against your ledger.
| Obligation | Frequency | Due | Authority |
|---|---|---|---|
| PAYE Real Time Information submission and paymentEmployers | Monthly | RTI on or before each payday; payment by the 22nd of the following month electronically | HMRC |
| Self Assessment return and balancing paymentDirectors and sole traders | Annual | 31 January | HMRC |
Last reviewed against the source . These are the standard dates. Extensions through a registered agent, a non-calendar year end, and volume-based filing frequencies all shift them — confirm your own dates with HMRC. This is general information, not tax advice.
Payroll deliverables
- Scheduled payroll runs
- Payslip generation & distribution
- Contractor / 1099 payment management
- Year-end filings (W-2 / P60 / STP)
- Payroll-to-ledger reconciliation
Xero
We run payroll in BrightPay or Xero Payroll and reconcile the PAYE control account to the ledger every month, so the balance sheet liability and what HMRC believes you owe are the same number all year rather than agreed at year end.
A worked example, in your currency.
A London marketing agency, 900 transactions a month, VAT-registered, 18 staff.
- In-house bookkeeper (fully loaded, per month)
- £3,400
- Salt bookkeeping + VAT compliance
- £1,150
- Monthly saving
- £2,250
Figures in GBP. Fully loaded cost includes employer NIC, pension, software and supervision.
The framework your United Kingdom accounts are held to.
We prepare to UK GAAP (FRS 102) or IFRS, as adopted. These are the bodies that set that framework and the authorities you file with — linked so you can verify the standard rather than take our word for it.
- Professional bodyICAEWInstitute of Chartered Accountants in England and WalesUK chartered accountancy body and ethical code.
- Professional bodyACCAAssociation of Chartered Certified AccountantsGlobal professional body with a large UK membership.
- Standards setterFRCFinancial Reporting CouncilIssues FRS 102 and UK auditing standards.
- RegulatorHMRCHM Revenue & CustomsVAT, corporation tax, PAYE and Making Tax Digital.
- RegulatorCompanies HouseStatutory accounts and confirmation statements.
Listed for reference. Salt Accounting Group is not stating membership, registration or affiliation with any of these organisations. Where a filing must be lodged by a registered local agent, it is — your agent keeps the lodgement and the professional sign-off.
Payroll in United Kingdom
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Payroll Processing for United Kingdom, simply handled.
Tell us where you trade and what shape the books are in. You get scope, price and a start date in writing within one business day — no obligation.