Simplicity: PAYE is a relatively simple system of paying tax and National Insurance contributions (NICs). Employers deduct the correct amount of tax and NICs from their employees' wages or salaries and pay it directly to HMRC.
Accuracy: PAYE is generally a very accurate system of paying tax and NICs. This is because employers are required to use HMRC's payroll software, which is designed to ensure that the correct amount of tax and NICs is deducted from each employee's wages or salary.
