Every month the total tax and national insurance you have deducted from your employee's wages together with employers national insurance (an amount you pay on top of the wages) needs to be paid to the Inland Revenue.

You will be given a yellow paying in book which you can hand in at any post office together with your payment.

If your employee's are sick they are entitled to receive sick pay - you will have to pay this to them and deduct this sum from the payment you make at the end of the month.