Running The Club’s Payroll

What Must the Club Pay HMRC?

Every month the club must pay HMRC the following. Remember, the payroll system the club decides to use will make this process clear:

  • The tax, employees’ and employer’s Class 1 National Insurance contributions (and any other deductions) you owe as reported on your Full Payment Submission (FPS) in the previous tax month
  • minus the reductions on any Employer Payment Summary (EPS) you sent before the 19th in the current tax month

The club should pay HMRC what they are due by the 22nd of the month. The club will have to pay interest and a penalty if not. Choosing the right payroll system will highlight this to the club each month, this again demonstrates why selecting the right payroll system for your club is important.