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Payroll Giving UK — Give As You Earn explained for donors & employers

In short: Payroll Giving takes donations from gross pay before tax — relief is instant. Gift Aid tops up net donations by 25% for the charity. Compare both with our free calculator, then verify the charity’s Clarity Score and charity number before you set up a deduction.

Data from Charity Commission register, last updated .

Payroll Giving UK (also called Give As You Earn) is one of the simplest ways to give regularly — if your employer offers it. This guide covers donors and the short version for employers; for the numbers, open the Payroll Giving vs Gift Aid calculator.

How does Payroll Giving work?

Your employer deducts the donation from gross pay before income tax. You get relief at your marginal rate automatically. The charity receives the net donation amount (minus any agency fee, often a few percent). No Gift Aid declaration is needed for the payroll gift itself.

Payroll Giving vs Gift Aid

Payroll GivingGift Aid
When relief happensInstant via payrollCharity reclaim + optional higher-rate Self Assessment
Charity top-upNo 25% HMRC top-up on the giftCharity reclaims 25%
Paperwork for youEmployer setupDeclaration; SA if reclaiming
Employer neededYesNo

Full comparison: calculator · tax overview: tax-efficient giving.

For employers and payroll platforms

Running a scheme usually means contracting an approved Payroll Giving agency, offering employees a nomination form, and promoting the benefit. Embedding our Payroll Giving calculator on your benefits intranet helps staff choose between schemes — free, with attribution.

Check the charity before you nominate

Tax efficiency does not make a weak organisation strong. Check the charity number, read Clarity Score beacons, and compare alternatives in the same cause.

Common questions

What is Payroll Giving in the UK?

Payroll Giving (Give As You Earn) lets employees donate to UK charities from gross salary before income tax is calculated. The donation reduces taxable pay, so relief is automatic. Your employer must run an approved scheme, usually through a Payroll Giving agency.

Is Payroll Giving better than Gift Aid?

Charity-per-pound of net cost is usually similar; Gift Aid sends the charity 25% more for the same donation amount, while Payroll Giving typically costs you less out of pocket and needs no Self Assessment. Use our Payroll Giving vs Gift Aid calculator for your tax band.

How do I ask my employer about Payroll Giving?

Ask HR or payroll whether they offer Give As You Earn or a Payroll Giving agency. If they do not, point them to HMRC guidance on approved agencies. You can still give via Gift Aid directly to the charity in the meantime.

Can I use Payroll Giving for any charity?

Most schemes let you nominate registered UK charities. Always check the charity number and Clarity Score on CharityCompare before naming a recipient — registration and transparent filings matter as much as tax relief.

Ready to check a specific charity? Every profile shows a free Clarity Score from regulator filings.

Information only — not donation advice.