On or before payday
Report each employee’s pay and deductions to HMRC in a Full Payment Submission, and give them a payslip, on or before the day they are paid.
Payroll
Payroll for a small employer, reported on payday.
Once you employ someone, you run payroll: work out their tax and National Insurance, give them a payslip, and report it all to HMRC on or before the day they are paid. Here is what it asks of you in 2026 to 2027, and what Stoneledger does about it.
What it asks of you
Report on payday, then settle by the 22nd.
By the 19th
Send an Employer Payment Summary by the 19th after the tax month if you are claiming something back, such as statutory pay, or if you paid nobody that month. A tax month starts on the 6th.
By the 22nd
Pay HMRC what the month’s payroll owes by the 22nd, or by the 19th if you pay by post. Paying late can bring a penalty.
HMRC sets it out in its guide to running payroll.
In 2026 to 2027
Their pay, and what goes on top.
Employer’s National Insurance
15% on each employee’s earnings above £5,000 a year, paid by you on top of their pay.
Employee’s National Insurance
8% of their earnings between £12,570 and £50,270 a year, and 2% above, taken from their pay with their Income Tax.
The Employment Allowance
Up to £10,500 a year off your employer’s National Insurance, claimed through your payroll. Not for a company whose one director is its only employee paid above the threshold.
Every rate and threshold is in HMRC’s rates and thresholds for employers 2026 to 2027.
What Stoneledger does
The payroll in the same books as everything else.
- Everyone on the payroll, with what each person has cost the business this year.
- A payslip for every payday, as each employee is entitled to be given it.
- Tax and National Insurance worked out from each employee’s tax code and the 2026 to 2027 rates, student loans included.
- What is owed to HMRC, month by month, and the date each payment is due.
- The Employment Allowance tracked, so the £10,500 is claimed and used rather than forgotten.
- The payday report, prepared each time, tested against HMRC’s own test service. Sending it waits on HMRC’s approval.
What it costs
£8 a month or £50 a year, payroll included.
One plan, with everything in it: the books, payroll, VAT, CIS, your Self Assessment or Corporation Tax and journals. No charge for each person on the payroll. 30 days free, no card needed. How that compares
Payslips, payday and what you owe HMRC, in one place.
Stoneledger runs the payroll in the same books as the rest of the business, works out what each person costs and what is owed by when, and every number opens onto the working behind it.