Glossary/Payroll

What is PAYE (Pay As You Earn)?

PAYE is the system used in the UK, Ireland, New Zealand and other countries where employers deduct income tax from employee wages and remit it to the tax authority.

Pay As You Earn is the UK and Ireland's equivalent of Australia's PAYG withholding system. Under PAYE, employers calculate and deduct income tax and National Insurance contributions from employee pay packets, then remit these amounts to HMRC (UK) or Revenue (Ireland). The amount withheld depends on the employee's tax code, which reflects their personal allowance and any other adjustments. In the UK, Real Time Information (RTI) requires employers to report PAYE information to HMRC every time they run payroll - there is no option to report less frequently. PAYE deductions include income tax, employee National Insurance contributions and student loan repayments where applicable. Employers also pay employer's National Insurance contributions on top of employee pay. Getting PAYE right is critical - errors result in penalties, and employees may face unexpected tax bills. SortBooks correctly categorises PAYE-related transactions in Xero, ensuring the various components of payroll are properly separated and reported.

How SortBooks Handles PAYE (Pay As You Earn)

SortBooks automates the bookkeeping processes related to paye (pay as you earn) by connecting to your Xero account and using AI to categorise transactions, reconcile bank feeds and generate accurate reports. Instead of manually managing paye (pay as you earn), SortBooks handles it automatically with 97%+ accuracy - saving you hours every week and ensuring your books are always up to date and compliant.

Related Terms

Stop worrying about bookkeeping terminology

SortBooks handles all the complexity automatically. Just connect Xero and let AI manage your books.