Native UK payroll
UK payroll, RTI-ready for HMRC.
PAYE and National Insurance to the penny, statutory pay, pension auto-enrolment — and your RTI submission (FPS & EPS) generated ready to file with HMRC on every pay run. Built UK-first, in the UK.
- ✓ PAYE & NI to the penny
- ✓ RTI ready for HMRC
- ✓ ERA 2025 changes mapped
United Kingdom payroll
What United Kingdom payroll actually has to do
The tax authority is HMRC. Currency is GBP. The Employment Rights Act 2025 — the changes that affect you, mapped into the platform and monitored.
- PAYE income tax
- Basic 20%, Higher 40% and Additional 45% bands, plus Scottish and Welsh variants applied automatically from the employee's tax code.
- National Insurance
- NI categories A through M, with employee and employer contributions to the penny — including the Apprenticeship Levy where it applies.
- Statutory pay
- SSP, SMP, SPP, ShPP, SAP, SPBP and SNCP all calculated to current HMRC rates.
- Student loans
- Plans 1, 2, 4, 5 and Postgraduate Loan — applied to the right thresholds for the tax year.
- Auto-enrolment pension
- Eligibility assessed continuously; £10,000 earnings trigger and qualifying earnings bands handled in line with Pensions Regulator rules.
- RTI to HMRC
- Mellow generates your Full Payment Submission and Employer Payment Summary as a ready-to-file RTI pack on every pay run — you file it to HMRC through PAYE Online, no manual number-crunching.
United Kingdom payroll — questions answered
Quick, honest answers — also exposed as structured data so AI search engines can read them.
- Does Mellow handle RTI for HMRC?
- Yes — Mellow generates your Full Payment Submission and Employer Payment Summary on every pay run, formatted and ready to file. You submit them to HMRC through PAYE Online — no manual number-crunching, no spreadsheets.
- Which pension providers does Mellow work with?
- Mellow handles auto-enrolment with any UK workplace pension provider, including NEST. Eligibility, qualifying earnings and re-enrolment cycles are all assessed automatically.
- Is the Employment Rights Act 2025 supported?
- Yes — ERA 2025 obligations are mapped into the platform, including day-one rights, the new zero-hours and guaranteed-hours rules, and fire-and-rehire restrictions.
- How does Mellow handle Scottish and Welsh tax rates?
- Tax codes drive the rates. Scottish (S prefix) and Welsh (C prefix) tax bands are applied automatically — including the Scottish six-band model.
- Does Mellow calculate directors' NI?
- Yes — directors' NI is calculated using the annual (cumulative) earnings method: NI is assessed on year-to-date pay against the annual thresholds, so directors with uneven pay are charged correctly.
Payroll, country by country
Mellow runs native payroll in six countries from one platform.
Run United Kingdom payroll on Mellow
The full HR platform — payroll included — from £4 per employee per month. 14-day free trial. No credit card required.