Special types of employee pay

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Guidance and regulation

• Paying employees cash in hand or guaranteed take home pay
  • Detailed guide
  • 12 June 2014
  • HM Revenue & Customs
• Employee gets tips, gratuities or service charges through a tronc
  • Detailed guide
  • 12 June 2014
  • HM Revenue & Customs
• Employee incentive awards
  • Detailed guide
  • 12 June 2014
  • HM Revenue & Customs
• Paying employees in shares, commodities or other non-cash pay
  • Detailed guide
  • 19 December 2018
  • HM Revenue & Customs
• When and how an employee operates PAYE on their employment income
  • Detailed guide
  • 22 September 2014
  • HM Revenue & Customs

See more guidance and regulation in this topic

Policy papers and consultations

• Income Tax: cancelled, moved or curtailed shifts
  • 26 November 2025
  • HM Revenue & Customs
  • Policy paper
• National Insurance contributions relief for employers who hire veterans
  • 10 February 2021
  • HM Revenue & Customs
  • Policy paper

See more policy papers and consultations in this topic

Organisations

• HM Revenue
  & Customs