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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 Jul 2026

Targeted subsidies are needed for firms to tackle Britain's NEETs crisis

Targeted subsidies, rather than expensive tax breaks, are the most cost-effective way of supporting employers to get young people into work, according to Resolution Foundation analysis.

07 Jul 2026

Business investment plans fall to lowest level since pandemic

Research carried out by the British Chambers of Commerce (BCC) has revealed that business investment plans have hit a post-pandemic low.

06 Jul 2026

Business confidence declines as operating conditions worsen

The confidence of the UK's business leaders dropped during May as operating conditions continued to deteriorate, according to research conducted by the Institute of Directors (IoD).