Digital Tax Service · Guidance

Payroll for limited companies

Last reviewed: Next review: Reviewed by the Digital Tax Service editorial team
Limited company payroll, PAYE and RTI submissions to HMRC, in navy and gold

Why even a one-director company needs payroll

The moment your company pays a salary, HMRC expects a PAYE scheme and Real-Time Information submissions on or before each payday. That applies to a single director paying themselves the standard small salary just as much as to a company with staff. Dividends aren’t payroll — but the salary part of the usual salary-plus-dividends approach is, and it has to be reported properly.

How directors pay themselves: salary vs dividends

What our payroll service covers

  • PAYE scheme set up and registered with HMRC
  • Payroll run each period — payslips, tax and NI calculated
  • RTI submissions (FPS/EPS) sent to HMRC on time
  • Pension auto-enrolment assessment and filings where staff are employed
  • Year-end P60s, and P11D benefit reporting where needed
  • Employment Allowance claimed where the company qualifies

The payroll deadlines we keep for you

  • Each payday — RTI Full Payment Submission on or before
  • 22nd monthly — PAYE and NI paid to HMRC (electronic)
  • 31 May — P60s to employees
  • 6 July — P11Ds for benefits in kind; Class 1A NI by 22 July

The full compliance calendar

Payroll alongside your accounts

Because your salary feeds both the company accounts and your personal tax, having one firm run payroll, accounts and Corporation Tax keeps every figure consistent. Call 0114 327 1480 for a payroll quote based on how many people you pay.

See our fixed fees

Frequently asked questions

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