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Payroll giving for employers

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Payroll giving, also known as Give As You Earn (GAYE) or workplace giving, is a tax-efficient means of charitable giving whereby your employees' donations are deducted from their salary before tax.

Are you an employee?

This page is aimed at employers. If you are an employee and would like to learn more about payroll giving, please click here.

Alternatively, if you already know about payroll giving and are ready to begin, please download and complete our payroll giving application form, then return it to us at the address on the form.

What is payroll giving?

Payroll giving enables employees to make automated tax-efficient donations to one or more charities from their monthly pay packet. As an employer, you deducts donations from your employees' salaries before calculating tax and other deductions. Therefore, employees do not pay tax on the income they have chosen to donate to charity.

One-off donations such as contributions from an annual bonus can also be made to charity through payroll giving.

Matched giving

As an employer, you may like to go one step further by matching all or a proportion of your employees' charitable donations. Often, employers will choose to exceed the original donation.

The benefits for employers

Payroll giving is a great way to strengthen your relationship with your team and can help you fulfil your CSR commitments. It is supported by almost all modern payroll systems and so is easy to run at virtually zero cost.

What will the savings be?

This chart shows how much your employees can save through payroll giving.

20% tax rate payer
20% tax rate payer 40% tax rate payer
40% tax rate payer 45% tax rate payer
45% tax rate payer
employee donation
received by charity
tax relief
cost to donor
tax relief
cost to donor
tax relief
cost to donor
£5 £1.00
£4.00 £2.00
£3.00 £2.25
£2.75
£10 £2.00
£8.00 £4.00
£6.00 £4.50
£5.50
£20 £4.00
£16.00 £8.00
£12.00 £9.00
£11.00
£100 £20.00
£80.00 £40.00
£60.00 £45.00
£55.00

For payroll giving to occur, your payroll department needs to forward deductions to the charity via a Payroll Giving Agency. The four main agencies are the Charities Aid Foundation (CAF), the Charities Trust, Charitable Giving and Stewardship.

Learn more on the HMRC website.

Find out more

Contact and partner

Find out how to contact our corporates team and learn more about how a partnership with SOS Children's Villages UK could benefit your company.

Share giving

Share giving enables donors with investments to receive substantial tax relief on their income tax bill, as well as exemption from capital gains tax on any gains they have made from their shares.

Find out how to donate shares to charity.

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