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All these are required by law
All PAYE records.
- payments made to employees
- deductions from your employee
wages of Income Tax, National Insurance contributions (NICs) and Student Loan payments
- details of employee benefits and expenses
- all records of statutory payments.
To work out the right amount of PAYE and NICs that you and your employees need to pay.
To complete your annual PAYE return accurately.
To show that your employees are getting any statutory pay they’re entitled to.