Legislation
Employers PAYE - introduction of variable payment plan
Date
3 October 2022
Summary
Since October 2022, employers’ PAYE customers were able to take advantage of the new variable Direct Debit payment plan. The service can still be accessed through Pay employers’ PAYE or directly through the business tax account and the employers PAYE service.
If signed up to variable payment plan, the following charges will be collected on receipt of the returns to HMRC:
- Full Payment Submission
- Employer Payment Summary
- Construction Industry Scheme
- Apprenticeship Levy
- Class 1A National Insurance
- Earlier Year Update
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