Payroll Services for Small Businesses and Employers
Payslips, RTI, pensions and statutory pay handled correctly on every pay run.
Paying your people should be the easy part of running a business. At WPC Accountants, we run your payroll from start to finish: we register you with HMRC, work out every employee's pay and deductions, send your payslips, report to HMRC on time and keep your workplace pension in order. Whether you employ one person or fifty, or you are a director paying yourself a salary, you get accurate pay runs and no surprises from HMRC.
Do you need to run payroll?
You need to run payroll as soon as you start employing staff, and you must register as an employer with HMRC before your first payday. You can register up to two months before you start paying people. That includes:
You need to run payroll as soon as you start employing staff, and you must register as an employer with HMRC before your first payday. You can register up to two months before you start paying people. That includes:
- Taking on your first employee, full time or part time
- Paying yourself a salary as a director of your own limited company, even if you are the only person on the payroll
- Paying staff who already have another job or a pension
- Giving employees benefits or expenses that need to be reported to HMRC
- Running a charity or non-profit with paid staff
If you are not sure whether you need to register, we will check for you in the free consultation.
Our payroll services
Everything a small employer needs, handled by one team.
PAYE registration and setup
We register you as an employer, set up your payroll software and bring in any existing employees, including their pay to date if you are switching from another provider mid-year.
Weekly, fortnightly or monthly pay runs
We calculate gross pay, tax, National Insurance, student loan and pension deductions on the schedule that suits you, and tell you exactly what to pay each employee.
National Minimum Wage and National Living Wage rates on GOV.UK
Payslips
Clear payslips for every employee on or before payday, showing everything the law requires. See what a payslip must show on GOV.UK.
RTI submissions to HMRC
We send your Full Payment Submission on or before every payday and your Employer Payment Summary when it is needed, so your reporting to HMRC is always on time.
Pension auto-enrolment
We assess every worker, enrol those who qualify, calculate contributions and manage opt-outs, re-enrolment and your ongoing duties with your pension provider.
Statutory pay
Statutory Sick Pay, Maternity, Paternity, Adoption and Shared Parental Pay calculated correctly, with the amount you can recover from HMRC claimed back.
Starters, leavers and changes
New starter checklists, P45s for leavers, pay rises, tax code changes and final pay, all processed without you having to learn the rules.
Year-end and benefits
P60s for every employee by 31 May, and your expenses and benefits reporting by 6 July, including the change to payrolling benefits from April 2027.
Director payroll
The right salary for a director, set up so you keep your State Pension record and pay no more tax and National Insurance than you need to.
Payroll for sponsor licence holders
Pay kept at or above the salary on each Certificate of Sponsorship, and early warnings when a change needs reporting to the Home Office.
Key payroll rates for 2026/27
The figures below apply from 6 April 2026 to 5 April 2027, except the minimum wage rates, which apply from 1 April 2026. See rates and thresholds for employers on GOV.UK and minimum wage rates on GOV.UK.
| What | 2026/27 |
|---|---|
| National Living Wage (21 and over) | £12.71 an hour |
| Minimum wage, 18 to 20 | £10.85 an hour |
| Minimum wage, under 18 and apprentices | £8.00 an hour |
| Employee National Insurance | 8% on earnings between £12,570 and £50,270 a year, then 2% |
| Employer National Insurance | 15% on earnings above £5,000 a year |
| Employment Allowance | Up to £10,500 off your employer National Insurance bill |
| Statutory Sick Pay | £123.25 a week, or 80% of average weekly earnings if lower |
| Statutory Maternity Pay | 90% of average weekly earnings for 6 weeks, then £194.32 a week or 90% if lower |
| Pension auto-enrolment | Staff aged 22 to State Pension age earning £10,000 or more. Minimum 8% contribution, at least 3% from the employer, on earnings between £6,240 and £50,270 |
Rates and thresholds for employers 2026 to 2027 on GOV.UK
Want to see what a salary costs you in full? Try our Salary Tax Calculator, which shows the employee's take-home pay and the employer's cost side by side. Accuracy note: every figure above was checked against GOV.UK and The Pensions Regulator on 28 September 2026. Rates change each April, so this table needs updating every tax year.
Key payroll deadlines
Payroll runs to a fixed calendar. Miss a date and HMRC can charge penalties and interest. See payroll annual reporting on GOV.UK and expenses and benefits for employers on GOV.UK.
| What | When |
|---|---|
| Full Payment Submission (FPS) | On or before each payday |
| Employer Payment Summary (EPS) | By the 19th of the following tax month, when needed |
| Pay PAYE and National Insurance to HMRC | By the 22nd of the following tax month (19th if paying by post) |
| Enrol eligible staff into a pension | Within 6 weeks of the day they become eligible |
| P60s to employees | By 31 May |
| Expenses and benefits (P11D and P11D(b)) | By 6 July |
| Pay Class 1A National Insurance on benefits | By 22 July (19 July if paying by cheque) |
Payroll annual reporting on GOV.UK
We track every one of these for you, so the only date you need to remember is payday.
Payroll changes to plan for
Three changes are already affecting small employers, or will soon:
Three changes are already affecting small employers, or will soon:
- Statutory Sick Pay from day one. Since 6 April 2026, SSP is paid from the first full day of sickness, with no waiting days and no lower earnings limit. It is £123.25 a week or 80% of average weekly earnings, whichever is lower. See Statutory Sick Pay for employers on GOV.UK.
- Higher minimum wage. The National Living Wage rose to £12.71 an hour on 1 April 2026, with bigger rises for 18 to 20 year olds. Rotas and salaried staff on low hours both need checking.
- Payrolling benefits. From 6 April 2027, company cars, fuel, vans and medical benefits must be reported through payroll instead of on a P11D, with most other benefits following from April 2028. See mandatory payrolling of benefits in kind on GOV.UK.
We build these into your payroll automatically and tell you in plain English what they mean for your costs.
Payroll for sponsor licence holders
If you sponsor workers from overseas, payroll is one of the first places the Home Office looks. A sponsored worker must be paid at least the salary on their Certificate of Sponsorship, and some pay changes have to be reported through the Sponsor Management System within 10 working days, for example when:
If you sponsor workers from overseas, payroll is one of the first places the Home Office looks. A sponsored worker must be paid at least the salary on their Certificate of Sponsorship, and some pay changes have to be reported through the Sponsor Management System within 10 working days, for example when:
- A sponsored worker's pay is reduced below the level on their Certificate of Sponsorship
- A sponsored worker is on unpaid or reduced pay for more than 4 weeks in total in a calendar year
- A sponsored worker is absent without permission for more than 10 consecutive working days
You must also keep payroll records for each sponsored worker, as set out in the sponsor duties guidance on GOV.UK. We flag these changes as they happen, and our colleagues at Work Permit Cloud handle the sponsor licence side. Before you offer a role, you can check the salary with our Salary & SOC Code Check.
How our payroll service works
- 1
Free consultation
We learn how many people you pay, how often, and what you use now. No charge, no pressure.
- 2
Setup
We register you with HMRC or take over from your current provider, and set up your pension scheme if you need one.
- 3
Pay runs
You send us hours, starters, leavers and changes. We process the payroll and send you a summary to approve.
- 4
Payslips and filing
Payslips go to your staff, RTI goes to HMRC and pension contributions go to your provider, all on time.
- 5
Year-end
P60s, benefits reporting and the new tax year codes handled without you lifting a finger.
Why choose WPC Accountants for payroll
- Accurate pay runs and on-time RTI, so no penalties from HMRC
- One team for payroll, bookkeeping, year-end accounts and Corporation Tax, so the numbers always agree
- Real people who answer the phone when an employee has a question about their pay
- Specialist knowledge of sponsor licence payroll, backed by the wider WPC Group
- Clear, fixed fees agreed upfront
Simple, fixed pricing
Payroll is included in our Growth package, or we can run it on its own. You pay a fixed monthly fee based on how many people you pay and how often, agreed before we start. See our pricing or book a free consultation for a quote.
Book a free consultationFrequently asked questions
- Yes. You must register as an employer and run payroll even if you are the only director of your limited company and the only person you pay. Most directors take a salary of £12,570, which keeps their State Pension record building without paying Income Tax or employee National Insurance. Our Tax Planning for Directors calculator shows how the salary and dividends work together.
- RTI stands for Real Time Information. Every time you pay your staff, you must send HMRC a Full Payment Submission on or before payday, showing what each employee was paid and what was deducted. You then pay the tax and National Insurance to HMRC by the 22nd of the following tax month, or the 19th if you pay by post.
- Yes, for most staff. You must automatically enrol anyone aged 22 to State Pension age who earns £10,000 or more a year and normally works in the UK, within 6 weeks of them becoming eligible. The minimum contribution is 8% of qualifying earnings, with at least 3% paid by you. See workplace pensions for employers on GOV.UK.
- More than the salary. On a £30,000 salary, you pay about £3,750 in employer National Insurance and at least £712.80 in pension contributions, so the total cost is around £34,463 before any Employment Allowance. Our Salary Tax Calculator works this out for any salary.
- Most employers can reduce their employer National Insurance bill by up to £10,500 a year. You cannot claim it if your company has only one director and that director is the only employee paid above the secondary threshold. We check your eligibility and claim it through your payroll. See claim Employment Allowance on GOV.UK.
- Since 6 April 2026, Statutory Sick Pay is paid from the first full day of sickness, the three waiting days have gone, and there is no longer a minimum earnings level to qualify. Employees get £123.25 a week or 80% of their average weekly earnings, whichever is lower. We apply these rules automatically in your payroll.
- Yes. We take over your payroll records and each employee's pay and tax to date from your current provider, so there is no break in pay and nothing is reported twice. Most switches happen between two pay runs.
Who we run payroll for
Limited Companies
Limited companies: director salaries, staff payroll and pensions, joined up with your Corporation Tax.
Charities and Non-Profits
Charities and non-profits: payroll for paid staff alongside your charity accounts and Gift Aid.
Construction and CIS
Construction and CIS: payroll for your employed staff alongside your monthly CIS returns for subcontractors.
Related services
Payroll works best alongside the rest of your finances. We also handle your bookkeeping, year-end accounts, Corporation Tax and directors' Self Assessment. For HR compliance software and right to work records, see our colleagues at WPC HR. More free tools for employers: Maternity Pay Calculator and Holiday Calculator.
Get in Touch
Contact Details
Address
3rd Floor, 112-116 Whitechapel Road, London, E1 1JE
Phone
+44 7380 992174Office hours
Monday to Friday, 10:00 am to 6:30 pm