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PAYE, NICs and benefits

Essential advice for employers.

This section contains useful guides to key topics for employers.

Fixed rate expenses

Details of the optional fixed rate expenses scheme.

Employee Expenses

A guide to reporting expenses and benefits.

Pensions - automatic enrolment

If you employ staff, you'll need to ensure you comply with the auto-enrolment regulations.

The Employment Allowance

A guide to the Employment Allowance.

Payroll - basic procedures

A guide to Pay-As-You-Earn administration.

Employing your spouse or civil partner

The benefits of transferring income to your spouse or civil partner.

National insurance

Ways for employers to save NICs.

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.

Payslips

The legal requirements for payslips.

Pooled cars and vans

The rules governing pooled vehicles.

Car or van?

What counts as a ‘van’ for tax purposes?

Payroll Real Time Information

A guide to the Real Time Information payroll rules.

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.

Latest News

08 May 2026

HMRC reminds parents to extend Child Benefit claims

HMRC is reminding parents of 16-19-year-olds to extend their Child Benefit claim if their teenager is staying in certain types of education or training after their GCSEs or National 5s.

07 May 2026

Long-term borrowing costs reach highest level since 1998

Long-term borrowing costs have reached their highest level since 1998 as a result of the Iran war and ongoing uncertainty over local and national elections.

06 May 2026

Chancellor's tax on EVs 'could create hole in Treasury's finances'

Experts have warned Chancellor Rachel Reeves that her pay-per-mile electric vehicle (EV) tax could create a £4.8 billion hole in the Treasury's finances.

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