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Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out more information on how to get tax-free employer supported childcare.
Manually calculate if your payroll software or 51²è¹Ý calculator does not calculate your employee’s payments.
Find step-by-step help to send an Earlier Year Update (EYU) if you currently use the Basic PAYE Tools (BPT) to operate payroll.
Find out more information on deductions for employee costs or expenses.
Find guidance about Income Tax and National Insurance contributions for the NHS widening access training scheme (WATS) if you are an NHS employee or employer.
Find step-by-step help on what to do when an employee leaves, if you currently use Basic PAYE Tools to operate payroll.
PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees.
Find out about the tax treatment of expenses payments.
Check the availability and any issues affecting the Employer PAYE service.
How employers can protect themselves against employees abusing tax relief for their travel.
How to tax company mobile phones given to employees.
What to do if an employer ceases, becomes insolvent, takes over an existing business, or makes employees redundant whilst paying sick pay.
Guidance highlighting the changes to Employer Supported Childcare.
Find out about Guidelines for Compliance and the approaches you can take to lower the risk of tax non-compliance and reduce the likelihood of checks.
This is a guide for employers on changes to National Insurance contributions for apprentices aged under 25 applying from April 2016.
Forms P60 (2022 to 2023) for PAYE software developers.
Forms P60 (2025 to 2026) for PAYE software developers.
Find out what the reporting requirements are for an employer reimbursing or paying an employee’s non-exempt travel expenses.
Don’t include personal or financial information like your National Insurance number or credit card details.
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