What type of software does HMRC provide for employers with 9 or fewer employees?

HMRC's basic PAYE tools are specifically designed to assist smaller employers who have 9 or fewer employees in managing their payroll and tax obligations. This free software solution helps these employers to calculate pay, deductions, and report this information to HMRC efficiently. It includes features necessary for running payroll under Real Time Information (RTI) standards, which have become a requirement for reporting employee information.

The other choices do not match the specific needs of smaller employers as effectively. Commercial payroll software is generally meant for businesses of all sizes but may not be cost-effective for those employing very few people. Third-party payroll solutions often cater to larger companies and may not provide the tailored support or cost structure that smaller employers require. Accountancy management software typically encompasses a broader range of financial tasks beyond payroll, making it less focused for the specific payroll needs of employers with a small workforce. Therefore, HMRC's basic PAYE tools stand out as the appropriate solution for this scenario.