## Zoho Payroll Documentation Index

Access the complete documentation index at:
https://www.zoho.com/uk/payroll/llms.txt

Use this file to discover all available documentation pages before proceeding.

# Tax & National Insurance

 ![](/payroll/images/ue-resources/llm-utility-menu/sparkle-ai.svg) Explore With AI ![](/payroll/images/ue-resources/llm-utility-menu/dd-arrow.svg) 

*   [Open in ChatGPT (opens in new tab)](https://chatgpt.com/?prompt=Analyze+the+content+of+https%3A%2F%2Fwww.zoho.com%2Fuk%2Fpayroll%2Fhelp%2Femployer%2Fsettings%2Ftax-and-national-insurance.html+and+understand+it+thoroughly+so+I+can+ask+questions+about+it.)
*   [Open in Claude (opens in new tab)](https://claude.ai/new?q=Analyze+the+content+of+https%3A%2F%2Fwww.zoho.com%2Fuk%2Fpayroll%2Fhelp%2Femployer%2Fsettings%2Ftax-and-national-insurance.html+and+understand+it+thoroughly+so+I+can+ask+questions+about+it.)
*    ![Copy for LLM](/payroll/images/ue-resources/llm-utility-menu/copy.svg) Copy for LLM
*    [![View as Markdown](/payroll/images/ue-resources/llm-utility-menu/md.svg) View as Markdown (opens in new tab)](/uk/payroll/help/employer/settings/tax-and-national-insurance.md)

* * *

Your **Tax Details** hold your HMRC employer references and tax preferences. Zoho Payroll uses these details to calculate PAYE tax and National Insurance (NI) accurately, and to submit payroll information to HMRC through the Real Time Information (RTI) service each time you run payroll.

You can manage these settings under **Settings > Taxes > Tax Details**. This section lets you:

1.  [Configure your tax details](/uk/payroll/help/employer/settings/tax-and-national-insurance.html#configure-tax-details)
2.  [Update your tax details](/uk/payroll/help/employer/settings/tax-and-national-insurance.html#update-tax-details)

![Tax Details page in Zoho Payroll before configuration](/payroll/help/uk/settings/tax-and-national-insurance/tax-details-configure.png)

* * *

## Configure Tax Details

Configuring your tax details lets Zoho Payroll, on your organisation’s behalf:

*   Calculate the PAYE tax and National Insurance to deduct from your employees’ pay.
*   Work out the employers’ National Insurance your organisation owes to HMRC.
*   Apply any reliefs your organisation is eligible for, such as Small Employers’ Relief and Employment Allowance.
*   Submit accurate RTI reports (such as the FPS and EPS) to HMRC.

To configure your tax details:

1.  Go to **Settings** and click **Tax Details** under _Taxes_.
2.  Click **Configure**.
3.  Enter the details described below.

**Note:** Fields marked with an asterisk (\*) are mandatory.

![Configure Tax Details form in Zoho Payroll](/payroll/help/uk/settings/tax-and-national-insurance/tax-details-form.png)

### Tax Details

**Field**

**Description**

**Accounts Office Reference Number**\*

Your organisation’s HMRC Accounts Office reference. Enter it in the format shown in the field, for example `000PA0000000X`. You’ll find it on the letter HMRC sent when your organisation registered as an employer, and on your P30BC payslip booklet.

**Employer PAYE Reference Number**\*

Also called your PAYE reference (Pay As You Earn Reference) or Employer Reference. This identifies your organisation to HMRC for PAYE. Enter it in the format shown in the field, for example `000/XXXXXXXXXX`. You’ll find it on the letter HMRC sent when your organisation registered as an employer.

**Self Assessment UTR (Unique Taxpayer Reference)**

A 10-digit Self Assessment reference. Enter this only if your organisation is a sole trader or a partnership. You’ll find it on HMRC correspondence or in your HMRC online account. Limited companies do not need this for payroll.

**PAYE Payment Frequency**\*

How often your organisation pays the PAYE tax and National Insurance it owes to HMRC. Choose **Monthly**, or **Quarterly** if your average monthly payment to HMRC is under £1,500 and HMRC has agreed that you can pay quarterly. Refer to the [GOV.UK guidance on paying employers’ PAYE](https://www.gov.uk/pay-paye-tax).

4.  Select the following reliefs only if your organisation is eligible. Zoho Payroll uses these settings when it calculates payroll and when it files with HMRC on your organisation’s behalf.

#### Small Employers’ Relief

Small Employers’ Relief lets your organisation reclaim a higher percentage of certain statutory parental payments from HMRC. That reduces the net cost of those payments to your organisation.

**Who it applies to:**  
Your organisation and not individual employees. The threshold is based on your organisation’s own Class 1 National Insurance liability as an employer.

**When to select it:**  
Select this if your organisation’s Class 1 National Insurance liability was **£45,000 or less** in the last full tax year (6 April to 5 April).

**What Zoho Payroll does when you select it:**  
When you pay an employee Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption Pay, Statutory Shared Parental Pay, or Statutory Parental Bereavement Pay, Zoho Payroll calculates the reclaim at the higher Small Employers’ Relief rate. It then reports that reclaim to HMRC in your RTI submissions on your organisation’s behalf. HMRC uses this to reduce what your organisation owes (or to increase any refund). Recoveries appear on your [Employer Payment Summary (EPS)](/uk/payroll/help/employer/forms/employer-payment-summary.html) in Forms & Filing.

For reclaim rates and eligibility, refer to the [GOV.UK guidance on getting financial help with statutory pay](https://www.gov.uk/recover-statutory-payments).

**Note:** Small Employers’ Relief does not apply to Statutory Sick Pay (SSP). You cannot reclaim SSP from HMRC under this relief.

#### Employment Allowance

Employment Allowance reduces the amount of **employers’ Class 1 National Insurance** your organisation pays to HMRC. It can cut that bill by up to **£10,500** in a tax year. It does not reduce the National Insurance deducted from employees’ pay.

**When to select it:**  
Select this only if your organisation is eligible to claim Employment Allowance. In broad terms, you can usually claim if:

*   Your organisation employs people and pays employers’ Class 1 National Insurance.
*   You are a business, charity, or similar employer that does less than half its work in the public sector.
*   Your company is not limited to a single director who is also the only employee liable for employers’ Class 1 National Insurance.

You cannot claim if, for example:

*   Your limited company has only one director, and that director is the only employee for whom you pay employers’ Class 1 National Insurance.
*   You do more than half your work in the public sector (for example, for local councils or NHS services), unless a specific exception applies (such as employing a care or support worker).
*   You are part of a group of connected companies or charities and another member of the group is already claiming the allowance.

Eligibility rules can change. Before you select this option, refer to the [GOV.UK guidance on Employment Allowance eligibility](https://www.gov.uk/claim-employment-allowance/eligibility).

**What Zoho Payroll does when you select it:**  
Zoho Payroll applies Employment Allowance against your organisation’s employers’ Class 1 National Insurance in each pay run, up to the annual limit. It reports the claim to HMRC in your RTI submissions on your organisation’s behalf. You can also review or adjust the claim on an [EPS](/uk/payroll/help/employer/forms/employer-payment-summary.html) under Forms & Filing.

**Note:**

*   You must claim Employment Allowance again at the start of each new tax year. Do this from your first payroll run on or after **6 April**.
*   Only claim if you have checked that your organisation is eligible. Claiming when you are not eligible can mean you owe HMRC the National Insurance you underpaid.

5.  Click **Save**.

Zoho Payroll will use these details to calculate tax and National Insurance for your organisation and employees, and to file your RTI submissions with HMRC on your organisation’s behalf.

![Configured Tax and National Insurance details in Zoho Payroll](/payroll/help/uk/settings/tax-and-national-insurance/tax-details-overview.png)

* * *

## Update Tax Details

You can update your HMRC references and tax settings whenever they change, for example if HMRC issues you a new reference or your eligibility for a relief changes at the start of a new tax year.

To update your tax details:

1.  Go to **Settings** and click **Tax Details** under _Taxes_.
2.  Click **Edit**.
3.  Update the necessary details.
4.  Click **Save**.

**Warning:** Your HMRC references must exactly match the details HMRC holds for your organisation. Incorrect references can cause your RTI submissions to be rejected or misallocated.