New variable payment plan for employer PAYE payments

11 August 2022

Her Majesty’s Revenue and Customs (HMRC) will be allowing employers, but not agents, to take advantage of a variable Direct Debit payment plan.

This can be arranged through the “pay employer’s PAYE” page or through the business tax account. A new link to set up a direct debit will be introduced from 19 September 2022.

Once signed up, employers with a variable payment plan will have the following charges collected once a return has been submitted to HMRC:

  • Full Payment Submission
  • Employer Payment Summary
  • Construction Industry Scheme
  • Apprenticeship Levy
  • Class 1A National Insurance
  • Earlier Year Update.

HMRC has not indicated when, or if, this facility will be available to agents.

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