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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.

26 Mar 2025

No further tax increases in Spring Statement

Chancellor Rachel Reeves announced 'no further tax increases' in the 2025 Spring Statement.

26 Mar 2025

2025 Spring Statement - the political reaction

Addressing the House of Commons, Chancellor Rachel Reeves used the 2025 Spring Statement to announce an increase in defence spending and a move from a deficit of £36.1 billion in 2025/26 to a surplus of £9.9 billion by 2029/30.

26 Mar 2025

2025 Spring Statement - the business reaction

Business groups, including the Federation of Small Businesses (FSB), the British Chambers of Commerce (BCC) and the Confederation of British Industry (CBI) have reacted to Chancellor Rachel Reeves' 2025 Spring Statement speech.