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Payroll migration guide · UK employers
Switch payroll providers without losing control of the first live run.
Plan the handover, protect records and year-to-date values, authorise one reporting source and reconcile the exact payroll that goes live.
UK employersReviewed July 2026Based on HMRC payroll guidance
A provider change is not a reason to close a continuing PAYE scheme or submit the same live payroll twice. Keep the legal entity, PAYE reference and first-live-run decision visible throughout the handover.
GOV.UK: payroll business changes ↗The migration outcome
The goal is not an imported database. It is one reconciled payroll run.
A safe handover leaves both providers’ responsibilities clear, makes the old evidence retrievable and ties approval to the precise employee outputs the new provider will report and pay.
Local-only migration guide
Which switching route should you prepare for?
This guide helps organise the migration facts. It does not transfer records, select a live RTI route or confirm a real payroll is safe to run.
What is the current migration position?
Migration control loop
Treat switching as a controlled change, not a data upload.
Freeze and transfer
Create a dated input and output snapshot before the next provider calculates live pay.
Configure and check
Validate employee records, YTD values, instructions, pensions and pay-calendar settings.
Authorise one live source
Parallel-check if useful, but allow only one provider to report each live payroll.
Reconcile
Confirm employee results, RTI, liabilities, pensions and evidence after the first run.
Data and evidence pack
Preserve what the next payroll needs to explain.
Request and retain the records before the old provider’s access ends. A complete employee list alone is not enough to reconcile a mid-year payroll or investigate an RTI question later.
| Control area | Evidence to transfer or retain | Why it matters |
|---|---|---|
| Employer and scheme controls | Legal entity, PAYE reference, Accounts Office reference, authorised reporting access | Confirms the provider is operating the right payroll scheme. |
| Employee and employment records | Stable employee and payroll IDs, employment status, starter/leaver history and current instructions | Reduces duplicate or unmatched employment records. |
| Year-to-date outputs | Gross and taxable pay, PAYE, NI, loans, pensions, statutory values and other applicable balances | Lets the first new run reconcile to the active tax-year position. |
| Submission and liability evidence | Accepted FPS/EPS responses, HMRC account view, payment and liability reconciliation | Shows what was already reported and what still needs settling. |
| Employee and provider documents | Payslips, P45/P60 history, reports, journals, audit trail and contract/access terms | Preserves evidence after the old system becomes read-only or access ends. |
Employer and scheme controls
- Retain or transfer
- Legal entity, PAYE reference, Accounts Office reference, authorised reporting access
- Why it matters
- Confirms the provider is operating the right payroll scheme.
Employee and employment records
- Retain or transfer
- Stable employee and payroll IDs, employment status, starter/leaver history and current instructions
- Why it matters
- Reduces duplicate or unmatched employment records.
Year-to-date outputs
- Retain or transfer
- Gross and taxable pay, PAYE, NI, loans, pensions, statutory values and other applicable balances
- Why it matters
- Lets the first new run reconcile to the active tax-year position.
Submission and liability evidence
- Retain or transfer
- Accepted FPS/EPS responses, HMRC account view, payment and liability reconciliation
- Why it matters
- Shows what was already reported and what still needs settling.
Employee and provider documents
- Retain or transfer
- Payslips, P45/P60 history, reports, journals, audit trail and contract/access terms
- Why it matters
- Preserves evidence after the old system becomes read-only or access ends.
One authorised reporting source
Parallel-checking is a comparison control—not dual live payroll.
A representative parallel comparison can uncover missing inputs, wrong configuration or YTD differences before go-live. Document what was compared, the differences, the decisions and who approved the result.
Only one old or new provider should be authorised to submit an FPS or EPS for a live payroll event. A duplicated report can create reconciliation and employee-record problems rather than extra assurance.
First live payroll checkpoint
Do not authorise the first new-provider run until the handover can be explained.
After go-live
Reconcile the new payroll against three independent views.
Payroll output
Employee results and control totals match the approved version.
RTI and HMRC account
Accepted reporting and the employer liability remain explainable, allowing for published update timing.
Other outcomes
Payslips, employee payments, pensions and retained records match the same run.
Browse all payroll-provider migration routes
This static route map remains available if you do not use the local guide. It is educational and does not determine the right route for a particular employer.
Plan a new-tax-year migration around one controlled opening run
A new tax year can simplify the opening values, but it does not remove the need to preserve prior records, configure the new payroll correctly and appoint one live reporting source.
Learn the year-end controls →Use a controlled mid-year handover and reconcile YTD values
The employer is changing software or provider during an active tax year while the PAYE reference continues. The first live run must carry the right employee and year-to-date context.
Learn how to control a payroll run →Treat a new PAYE reference or business change as a separate migration route
The move may involve a different employer reference, merger, succession or other business change. This is more than changing payroll software and needs the maintained HMRC route.
Read about payroll-ID migration issues →Preserve the history and investigate the migration issue before another submission
The migration has already happened and there may be a missing employee, duplicated record, incorrect payroll ID, year-to-date mismatch or reporting concern. Another unverified report can make the history harder to reconcile.
Read why a migration can show a leaver →Pause and establish the migration facts before going live
The timing, PAYE reference or existing reporting position is unclear. A migration should not be finalised from an assumption about the legal employer, historic record or RTI route.
Choose a payroll operating model →Continue the operating model
See how Workmax connects workforce records to payroll review.
Workmax brings approved hours, payroll review, HMRC-recognised PAYE reporting support and payslips into one workforce workflow. Ask the team to demonstrate your migration requirements before making a product decision.
