PAYE, NICs and Benefits

This section contains useful guides to key topics for employers.

Employee expenses

A guide to reporting expenses and benefits.
The Employment Allowance
A guide to the new Employment Allowance.
Payroll - basic procedures
A guide to Pay-As-You-Earn administration.
Payroll Real Time Information
A guide to the new Real Time Information rules.
The legal requirements for payslips.
Employing your spouse
The benefits of transferring income to your spouse.
National insurance
Ways for employers to save NICs.
Don't pay too much national insurance
Tips for the self employed or those with multiple jobs.
Minimising the risk of employer compliance visits
Making sure your PAYE operation is compliant.
Employment benefits
A guide to tax-free benefits and expenses payments for employers.
Cars for employees
An overview of how company car tax is calculated, and how to save money.
Car or van?
What counts as a ‘van’ for tax purposes?
Pooled cars and vans

          The rules governing pooled vehicles.

State Pension top up: Class 3A voluntary national insurance contributions
Aspects of voluntary NICs.
Reform of National Insurance for the self-employed
Outlining the NICs that are required to be paid by the self employed.