Payroll Services in Scotland

Direct Payments enable people to purchase services they need to lead an independent life, including employing their own Personal Assistant (PA). Payroll services support people who receive Direct Payments to employ PAs.

A payroll service can provide the following types of support:

  • Calculate PAs take-home pay, including any holiday pay, and National Insurance, Tax and pension contributions
  • Calculate any statutory payments, such as statutory sick pay, parental leave, etc.
  • Prepare documents required of employers, e.g. P45 and P60

There are a range of payroll providers offering services across Scotland.

What if my employer is using a payroll service?

If your employer is using a payroll service either yourself or your employer will complete a timesheet for the days and times you have completed work. Your employer will tell you how often this should be done (e.g. weekly, 4-weekly, monthly). Your employer will share the timesheet with their payroll service provider.

Next, you will receive a payslip and this will tell you how much you will be paid after deductions (what to expect to be paid into your bank account) and if any deductions have been made, what these are and how much for.

Next steps

You can find a list of payroll providers across Scotland at the website found below.

Part of
Last Updated
21 June 2022
First Published
01 May 2022
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Please note that the information contained in this Handbook is provided for guidance purposes only. Every reasonable effort is made to make the information accurate and up to date, but no responsibility for its accuracy and correctness, or for any consequences of relying on it, is assumed by Self Directed Support Scotland or any other contributing party.

The information does not, and is not intended to, amount to legal advice. You are strongly advised to obtain specific, personal and professional advice from a lawyer about employment law matters, or an accountant/ tax specialist about taxation matters, and from HMRC and your insurers. You should not rely solely on the information in this Handbook. Support organisations listed in this Handbook can help you find appropriate sources of advice.