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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.

The Employment Allowance

A guide to the Employment Allowance.

Latest News

27 Apr 2026

UK borrowing tumbles to lowest level in four years

Figures published by the Office for National Statistics (ONS) have revealed that UK borrowing has fallen to its lowest level in four years.

24 Apr 2026

Sentiment among UK manufacturers has 'deteriorated sharply'

Sentiment amongst manufacturers in the UK has 'deteriorated sharply', according to research carried out by the Confederation of British Industry (CBI).