As small business and employer, no matter how busy you might get, paying your employees timely and accurately is one of your biggest responsibilities.
‘pay as you earn’ – refers to income tax which is deducted from an employee’s salary before they are paid.
The money is sent to HMRC by the employer ‘at source’ – meaning directly from the employee’s pay before it reaches their account. National Insurance and student loan repayments may also be deducted in this way.