Payroll Giving in the UK — what it is and why it matters
Payroll Giving (also known as Give As You Earn or GAYE) is the most tax-efficient way for an employee in the UK to donate to charity. The donation is taken from gross pay before income tax — so a basic-rate taxpayer giving £10/month actually parts with £8. A higher-rate taxpayer gives £10 for £6.
For employers, it is one of the simplest ways to offer a meaningful, no-cost-to-the-business benefit. You do not need a CSR department, a budget, or an HR system. You just need to register with an HMRC-approved Payroll Giving Agency.
What this pillar covers
Eight in-depth guides under this pillar:
- How Payroll Giving works (step by step)
- Payroll Giving tax relief in the UK
- Best UK Payroll Giving agencies compared
- Setting up Payroll Giving in a small business
- Payroll Giving vs Direct Debit donations
- The Payroll Giving Quality Mark explained
- Payroll Giving policy template (free)
- Communicating Payroll Giving to staff
Where Payroll Giving fits in the wider workplace giving picture
Payroll Giving is the donation half of workplace giving. The time half is employee volunteering — paid leave to volunteer for a cause. Many employers do both, and a growing number also match employee donations to amplify impact.