K Kilner

We have decided to pay MAPs above the 'approved amount' to our one employee who earns enough to pay income tax through PAYE and NICs. I understand about reporting this on P11D, but payment is less clear. The Rules for Tax guidance say, "add anything above the ‘approved amount’ to the employee’s pay, and deduct and pay tax as normal." Elsewhere I read that HMRC needs to be told before the start of the tax year if you intend to make such tax payments through payroll. Equally we will be paying RME above the 'qualifying amount' where the Rules for National Insurance guidance say, "If the RME you provide to your employee in the earnings period exceeds the qualifying amount: add the excess to their other earnings for that earnings period when calculating Class 1 National Insurance (but not Pay As You Earn (PAYE) tax) through payroll". What is the correct procedure please?