The reason that PAYE has been used is that it allows most income tax to be readily and easily collected from a relatively small number of employers. If PAYE did not exist each individual taxpayer would need to make their own payments. In the past this has meant that tax has been unpaid or paid late because the taxpayer has spent the money instead of saving it for their tax payments. The cost of administering a large number of relatively small payments from individuals compared to a lot fewer larger ones from employers means that PAYE is administratively attractive. However employers are subject to a compliance cost as they have to administer the PAYE deductions on behalf of the government.