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PAYE, NICs and benefits

This section contains useful guides to key topics for employers.

Fixed rate expenses

Details of the optional fixed rate expenses scheme.

Employee Expenses

A guide to reporting expenses and benefits.

Pensions - automatic enrolment

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

The Employment Allowance

A guide to the Employment Allowance.

Payroll - basic procedures

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

Employing your spouse or civil partner

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

National insurance

Ways for employers to save NICs.

Minimising the risk of employer compliance visits

Making sure your PAYE operation is compliant.

Employment benefits

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

Cars for employees

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

Payslips

The legal requirements for payslips.

Pooled cars and vans

The rules governing pooled vehicles.

Car or van?

What counts as a ‘van’ for tax purposes?

Payroll Real Time Information

A guide to the Real Time Information payroll rules.

State Pension top up: Class 3A voluntary national insurance contributions

Aspects of voluntary NICs.

Reform of National Insurance for the self-employed

Outlining the NICs that are required to be paid by the self employed.