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Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
This tax information and impact note is to change the tax valuation of benefits provided through salary sacrifice arrangements.
Who is likely to be affected Individuals who receive benefits in kind…
Consultation on limiting the range of employee benefits-in-kind that attract Income Tax and National Insurance Contributions advantages when provided as part of salary sacrifice arrangements.
Guidance for academy trusts looking to provide employees with the option to enter a salary sacrifice for electric vehicles
We're seeking views on the National Minimum Wage (NMW) rules regarding salaried workers and the operation of salary sacrifice schemes.…
This Tax Information and Impact Note is about simplifying the administration of employee expenses including salary sacrifice.…
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
Workplace pensions - your employer's responsibilities to you to provide a workplace pension and what automatic enrolment means to you
Workplace pensions and automatic enrolment - how you're affected, how pensions are protected, what happens if you move job or go on maternity leave and how to opt out
Which small or 'trivial' benefits employers must pay tax and National Insurance on, and when to report them to HM Revenue and Customs (HMRC)
Tax and reporting rules for employers providing meals for employees and directors
Tax and reporting rules for employers providing medical or dental treatment and insurance
Tax and reporting rules for employers providing loans to employees
Tax and reporting rules for employers providing company vans and fuel
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Tax and reporting rules for employers providing long-service awards
Tax and reporting rules for employers covering public transport expenses for employees
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
If your business pays the cost of an employee's mobile phone - what you must report to HMRC and what taxes and National Insurance are due
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
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