PAYE, NICs and benefits
This section contains useful guides to key topics for employers.
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Payroll - basic procedures
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A guide to Pay-As-You-Earn administration.
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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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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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Don't pay too much national insurance
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Tips for the self employed or those with multiple jobs.
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Employee expenses
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A guide to reporting expenses and benefits.
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Employing your spouse
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The benefits of transferring income to your spouse.
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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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Payslips
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The legal requirements for payslips.
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Pooled cars and vans
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The rules governing pooled vehicles.
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Payroll Real Time Information
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A guide to the new Real Time Information rules.
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Reform of National Insurance for the self-employed
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Outlining the NICs that are required to be paid by the self employed.
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State Pension top up: Class 3A voluntary national insurance contributions
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Aspects of voluntary NICs.
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The Employment Allowance
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A guide to the new Employment Allowance.