Important information about payments due under PAYE Settlement Agreements
 
  Some PAYE Settlement Agreement (PSA) customers may not have received a payslip notifying them of the amounts they owe under their PSA arrangement for the 2018/19 tax year.
 
  Some PAYE Settlement Agreement (PSA) customers may not have received a payslip notifying them of the amounts they owe under their PSA arrangement for the 2018/19 tax year.
 
  A PAYE Settlement Agreement (PSA) allows employers to make one annual payment to cover the tax and National Insurance on minor, irregular or impracticable expenses or benefits for their employees on a grossed up basis.