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Find out about the legal background to expenses payments and benefits received by directors and employees.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
How to report expenses and benefits you provide to employees or directors.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
Find out about remuneration in non-cash form, for example, payments by intermediaries.
If you have outstanding disguised remuneration loans, you can settle them under the 2020 terms.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
Guidance on the different types of compensation within the justice system.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Find out how to value company benefits for your employees.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
This guidance is for company directors who are claiming redundancy related payments from the Insolvency Service.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
What to do when paying maternity pay if an employee leaves, becomes sick, dies, or is awarded a pay rise.
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