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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.

29 May 2026

Advisory Fuel Rates

New company car advisory fuel rates have been published and will take effect from 1 June 2026.

28 May 2026

Youth employment approaching pandemic and financial crisis levels

The recent fall in youth employment is now approaching the decline seen during the Covid-19 pandemic and 2008 financial crisis, according to the Institute for Fiscal Studies (IFS).

27 May 2026

Temporary reduced rate of VAT for children's meals, tickets and family attractions

The government is helping families this summer with the cost-of-living crisis by cutting VAT on attractions and meals out. The temporary reduced rate of VAT will cover children's meals, tickets and family attractions.