For small businesses the process of payroll and payroll management has become nightmarishly complicated.
As a start up business you might be eligible for an NIC holiday, for a limited period and subject to meeting certain conditions.
In days gone by, staff wages would have been handled manually with someone writing in a ledger and handing out hand-written payslips with cash in an envelope.
PAYE or Pay As You Earn is HMRC's system for collecting income tax and NIC or National Insurance Contributions.