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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.

Reform of National Insurance for the self-employed

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

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

Aspects of voluntary NICs.

The Employment Allowance

A guide to the Employment Allowance.

08 May 2026

HMRC reminds parents to extend Child Benefit claims

HMRC is reminding parents of 16-19-year-olds to extend their Child Benefit claim if their teenager is staying in certain types of education or training after their GCSEs or National 5s.

07 May 2026

Long-term borrowing costs reach highest level since 1998

Long-term borrowing costs have reached their highest level since 1998 as a result of the Iran war and ongoing uncertainty over local and national elections.

06 May 2026

Chancellor's tax on EVs 'could create hole in Treasury's finances'

Experts have warned Chancellor Rachel Reeves that her pay-per-mile electric vehicle (EV) tax could create a £4.8 billion hole in the Treasury's finances.