Abstract copyright UK Data Service and data collection copyright owner.

The purpose of this study was to quantify the costs and benefits to employers of operating the PAYE and NI systems.

Main Topics:

Variables Type of business, including number of employees (full-time and part-time), percentage of employees paid weekly/ monthly/other, turnover, size of PAYE and NI payments, labour turnover and SIC. Costs of time spent by proprietors/directors, computer staff and other staff; fees paid to advisers; costs of special difficulties with PAYE and NI; any other costs. Respondents were asked to estimate what percentage of costs were incurred at the end of the year; what type of documentation was used; whether PAYE work was done entirely within the firm or not. The main benefit to firms was in improved cash flow: variables needed to evaluate this benefit included PAYE and NI payment made; percentage of staff paid monthly/weekly/other; date of payment for monthly paid staff.

Simple random sample

0.3 per cent

Postal survey