Income Tax, National Insurance and PAYE in Scotland

As business in Scotland, you类似于500彩票网的APP’re responsible for deducting Income Tax and National Insurance contributions from employees. Find out what you类似于500彩票网的APP need to do.

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As a business in Scotland, there are regulations you类似于500彩票网的APP must follow when paying you类似于500彩票网的APPr employees. You also need to complete certain tasks each month as part of you类似于500彩票网的APPr payroll.

Income Tax, National Insurance and PAYE


As an employer, you类似于500彩票网的APP have to deduct income tax and National Insurance Contributions (NIC) from each employee’s pay. You pay these deductions to HM Revenue & Customs (HMRC). National Insurance is a type of social security that funds benefits such as state pensions.


You deduct tax from you类似于500彩票网的APPr employee’s salary through a system known as Pay As You Earn (PAYE). Employees pay between 0-45% tax, depending on their earnings. HMRC provides each employee with a tax code to make sure they pay the right amount of tax.

Employers’ National Insurance

You pay a 13.8% Employers’ National Insurance contribution for each of you类似于500彩票网的APPr employees earning over £112 per week. This is a tax-deductible expense for you类似于500彩票网的APPr business.

Register as an employer

You need to register as an employer with HMRC – they will provide you类似于500彩票网的APP with an employer reference and a PAYE guide. You may also want to consult an accountant about the most tax-efficient payment system for you类似于500彩票网的APPr employees, and how to calculate deductions.