Payroll Giving

What is Payroll Giving?

Payroll Giving is a scheme that enables employees to give to a charity straight from their gross salary (before tax is deducted). Any UK, EU, Norwegian or Icelandic charity that is recognised by HMRC for tax purposes can receive gifts this way.
Payroll Giving allows UK employees to “give more for less” as the tax that would normally be paid to the government can be gifted to the charity too.  It allows the charity to receive reliable income to enable them to plan for the future and for employers to contribute to sustainable corporate social responsibility initiatives. 

The Payroll Giving section of the website is split into three sections. Please select from:

Payroll Giving for charities

Payroll Giving for donors

Payroll Giving for employers



External Resources


What's the latest?

Payroll Giving MoU 

A Memorandum of Understanding (MoU) for Payroll Giving was signed on 24th March. This voluntary agreement between charities, payroll giving agencies, and the Government demonstrates a shared ambition from all parties and a desire to positively work together to achieve our goals.

This MoU will improve payroll giving by making more information about donations available to charities in a common and consistent format that will help them understand and drive forward their fundraising activity. It will also give greater clarity and transparency to the overall process of payroll giving through publication and reporting of wider data.

Read the full MoU for more information and full details on the standardised disbursement reports and wider reporting.


January - April 2013

New Payroll Giving consultation announced

In January 2013 the Government launched a consultation on Payroll Giving. The Institute's response to this consultation has now been submitted.

Thank you to everyone who fed into the IoF response and thank you especially to the IoF's Payroll Giving SIG for their time and expertise. We look forward to woking with you all to make sure this consultation is the start of real change.

Background to this consultation

The Institute's original member briefing can still be accessed for those wanting some context to the final response mentioned above.


January - December 2012

Institute of Fundraising Position Paper on Payroll Giving and IoF Member Survey Summary

In late 2011 early 2012 the Institute conducted a member survey looking in detail at Payroll Giving, our members experience and how the system could best be improved. From the results of this survey the Institute drew a formal position which is still the basis of our work in this area today. Click here to see the position paper and survey summary.