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Use this guidance if you're an employer or are responsible for arrangements to share tips, gratuities and service charges in catering and service industries.
Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.
Find out about the current rules for employee business travel and subsistence.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Work out the taxable amount of benefit to put through your payroll if something changes, such as an employee leaving.
How to tax mileage allowance payments and passenger payments for employee business travel.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
What travel expenses qualify for tax relief.
Find out if you need an agent services account (ASA), an agent reference number and advanced electronic signature to receive Income Tax or PAYE repayments for other people.
From 6 April 2015, employment intermediaries must use the template to send information about workers where they don't operate Pay As You Earn.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant whilst paying Statutory Maternity Pay.
Use this if your payroll software or the 51²è¹Ý calculator does not calculate your employee’s payments.
Find out about the abolition of National Insurance contributions that apply from 6 April 2015 for employees between the ages of 16 and 21.
How to work out National Insurance contributions if your employee has more than 1 job.
Forms P60 (2024 to 2025) for PAYE software developers.
Find out how Income Tax is affected when an employee comes to work in the UK or leaves to work outside of the UK.
Find information about paying National Insurance contributions for company directors in current and previous tax years.
Find out what's different for PAYE when paying a pension recipient, commutation, lump sum arrears and other circumstances.
Learn more about your responsibilities as a company director.
Use these tables to find out if an employee's period of sick absence links with a previous one.
Don’t include personal or financial information like your National Insurance number or credit card details.
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