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PAYE, NICs and benefits

Essential advice for employers.

This section contains useful guides to key topics for employers.

Car or van?

What counts as a ‘van’ for tax purposes?

Cars for employees

An overview of how company car tax is calculated, and how to save money.

Employee Expenses

A guide to reporting expenses and benefits.

Employing your spouse or civil partner

The benefits of transferring income to your spouse or civil partner.

Employment benefits

A guide to tax-free benefits and expenses payments for employers.

Fixed rate expenses

Details of the optional fixed rate expenses scheme.

Minimising the risk of employer compliance visits

Making sure your PAYE operation is compliant.

National insurance

Ways for employers to save NICs.

Payroll - basic procedures

A guide to Pay-As-You-Earn administration.

Payroll Real Time Information

A guide to the Real Time Information payroll rules.

Payslips

The legal requirements for payslips.

Pensions - automatic enrolment

If you employ staff, you'll need to ensure you comply with the auto-enrolment regulations.

Pooled cars and vans

The rules governing pooled vehicles.

The Employment Allowance

A guide to the Employment Allowance.

The latest news

22 Jun

UK Infrastructure Bank opens for business

The first ever UK Infrastructure Bank has opened for business with the aim of investing in sectors such as clean energy and transport.

21 Jun

Delayed EU import declarations due

The first supplementary delayed declarations on imports of non-controlled goods from the EU are due from 25 June 2021, HMRC has reminded businesses.

18 Jun

Commercial rent moratorium extended until March 2022

The government is to extend the ban on commercial evictions introduced during the coronavirus (COVID-19) pandemic until March 2022, the Treasury has confirmed.