Managed Payroll Services for Glasgow Businesses
If you employ anyone, you must operate PAYE payroll and report to HMRC on or before every payday through Real Time Information. You must also auto-enrol eligible staff into a workplace pension. QA FinTax runs payroll for Glasgow employers — payslips, RTI, pensions and CIS — accurately and on time.
Payroll is the one deadline your staff notice. Get it wrong and you have an unhappy team; file it late and you have HMRC. It is also the area where the rules shift most often — thresholds, statutory rates and pension duties all move, usually every April. Outsourcing it removes both the admin and the risk of being the person who did not notice a rule had changed.
What Our Payroll, CIS & Auto-Enrolment Service Includes
- Weekly, fortnightly or monthly payroll processed and payslips issued
- PAYE and National Insurance calculated and RTI submitted to HMRC
- Workplace pension and NEST auto-enrolment managed
- CIS contractor and subcontractor returns and verification
- P60, P45 and P11D benefits-in-kind submissions
- Statutory pay handled: sick, maternity, paternity and adoption
What Are Your Legal Duties as an Employer?
The obligations start the moment you take on your first employee — including yourself, if you are a director drawing a salary. They are not optional and they are not negotiable.
- Register as an employer with HMRC before the first payday
- Operate PAYE, deducting income tax and National Insurance from wages
- Submit a Full Payment Submission to HMRC on or before every payday
- Give every employee an itemised payslip
- Assess your staff for auto-enrolment and enrol those who qualify
- Pay HMRC what you have deducted, by the 22nd of the following month
- Issue P60s by 31 May and report benefits in kind on P11D by 6 July
What Are the Key Payroll Deadlines?
| Obligation | Deadline |
|---|---|
| Full Payment Submission (FPS) to HMRC | On or before every payday |
| Pay PAYE and NIC to HMRC (electronic) | 22nd of the following month |
| Monthly CIS return | 19th of the month |
| Issue P60s to employees | 31 May |
| Report benefits in kind (P11D) | 6 July |
How Does Auto Enrolment Work?
You must automatically enrol any employee aged between 22 and State Pension age who earns more than £10,000 a year into a workplace pension, and pay into it. Contributions are calculated on qualifying earnings — the slice of salary between two thresholds — not on the whole wage.
| Item | Amount |
|---|---|
| Earnings trigger for auto-enrolment | £10,000 a year |
| Qualifying earnings band | £6,240 to £50,270 |
| Minimum total contribution | 8% of qualifying earnings |
| Minimum employer contribution | 3% of qualifying earnings |
| Re-enrolment of opted-out staff | Every 3 years |
What About CIS for Construction Businesses?
If you work in construction, the Construction Industry Scheme sits alongside payroll: contractors deduct tax from subcontractors and file a monthly CIS return, and subcontractors can usually reclaim the tax over-deducted from them. We handle CIS end to end — see our dedicated CIS tax returns page for the rates, deadlines and refund process.
What Happens If You File Payroll Late?
HMRC charges a penalty for every month you file an RTI submission late, scaling from £100 for a small employer up to £400 for larger ones, with additional penalties if you are more than three months behind. CIS is stricter still: a monthly return one day late costs £100, and it escalates from there. These are the penalties we simply remove from your business by taking the deadline on ourselves.
Payroll, CIS & Auto-Enrolment in Glasgow — Frequently Asked Questions
Official sources
- GOV.UK — PAYE and payroll for employers
- GOV.UK — Automatic enrolment earnings thresholds 2026/27
- GOV.UK — Construction Industry Scheme (CIS)
Rates and thresholds are stated for the 2026/27 UK tax year and are for general guidance only. They are not a substitute for advice on your own circumstances.
Ready to get started with payroll, cis & auto-enrolment?
Book a free 15-minute review with a Glasgow adviser. We will tell you exactly what you need and what it will cost — before you commit to anything.
