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Employers' responsibilities for different contract types: full-time, part-time, fixed term, agency workers, consultants, zero hours, family members, volunteers and young workers
As an employer, the tax and employment responsibilities you have for your…
As an employer you must give employees: a written statement of employment…
Fixed-term contracts: last for a certain length of time are set in advance…
As an employer, you can hire temporary staff through agencies. This means:…
If you hire a freelancer, consultant or contractor it means that: they are…
Zero-hours contracts are also known as casual contracts. Zero-hours…
Family If you hire family members you must: avoid special treatment in…
Information on measures introduced by the government to tackle late and unfair payment practices in both public and private sectors.
What tax avoidance is, what can happen to you if you enter into a tax avoidance scheme and how to get help to settle your tax affairs.
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.
How to make debt deductions from an employee's pay because of an 'attachment of earnings order' (AEO) from a court. Includes information from the withdrawn A/E guidance.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Tax and reporting rules for employers providing compensation for injuries at work
How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
Using Compromise Agreements if your employee stops working for you and has a potential claim against you for statutory pay as wages or salary.
Find out about the different rules that apply to employment types like agency workers, directors and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.
Correct a mistake or update information you provided in your online claim for redundancy.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
What to do about tax and National Insurance if you pay an employee free of tax.
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