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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.

25 May 2022

Energy price cap set to rise to £2,800 in October

The energy price cap is now expected to rise to around £2,800 in October, according to the UK's energy regulator.

24 May 2022

Government 'refuses to rule out windfall tax' on oil and gas companies

A Treasury minister has stated that the government 'cannot rule out' a windfall tax on gas and oil companies in order to help with the cost-of-living crisis.

23 May 2022

Ofgem proposals aim to avoid price shocks on energy bills

Household energy bills could change every three months under new plans proposed by the energy regulator Ofgem.