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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.

16 Jan 2026

Cost hikes denting small business confidence

Small businesses are facing a tough start to 2026 as confidence slumps in the face of cost hikes, research by the Federation of Small Businesses (FSB) has shown.

15 Jan 2026

UK economy grew by 0.3% in November

The UK economy grew by 0.3% in November after car production rebounded and the services sector got a boost, according to data from the Office for National Statistics (ONS).

14 Jan 2026

Employment Rights Act 'will deliver £10 billion in benefits'

The Employment Rights Act will help to deliver an estimated £10 billion boost to the UK economy, the Trades Union Congress (TUC) has stated.