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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.11 The 'Pay As You Earn' system /Deduction of PAYE and other items from employee pay / E4.1140 Payroll deduction of PAYE and other items—overview
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E4.1140 Payroll deduction of PAYE and other items—overview


Personal and employment tax

E4.1140 Payroll deduction of PAYE and other items—overview

This article outlines the system by which deductions, of PAYE and other elements, are expected to be made. In addition:

  1. Ìý

    •ÌýÌýÌýÌý for details of the employer obligation to maintain PAYE deductions working sheets, or their electronic equivalents, see E4.1141

  2. Ìý

    •ÌýÌýÌýÌý for the rules identifying regular PAYE intervals (weekly or monthly pay etc) and exceptions to these general rules, see E4.1142

  3. Ìý

    PAYE operational aspects where an employer has several branches are dealt with at E4.1143

  4. Ìý

    •ÌýÌýÌýÌý the potential for collection of PAYE from

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