PAYE, NICs and benefits
This section contains useful guides to key topics for employers.
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Car or van?
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What counts as a ‘van’ for tax purposes?
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Cars for employees
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An overview of how company car tax is calculated, and how to save money.
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Employee Expenses
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A guide to reporting expenses and benefits.
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Employing your spouse or civil partner
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The benefits of transferring income to your spouse or civil partner.
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Employment benefits
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A guide to tax-free benefits and expenses payments for employers.
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Fixed rate expenses
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Details of the optional fixed rate expenses scheme.
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Minimising the risk of employer compliance visits
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Making sure your PAYE operation is compliant.
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National insurance
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Ways for employers to save NICs.
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Payroll - basic procedures
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A guide to Pay-As-You-Earn administration.
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Payroll Real Time Information
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A guide to the Real Time Information payroll rules.
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Payslips
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The legal requirements for payslips.
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Pensions - automatic enrolment
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If you employ staff, you'll need to ensure you comply with the auto-enrolment regulations.
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Pooled cars and vans
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The rules governing pooled vehicles.
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The Employment Allowance
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A guide to the Employment Allowance.