Guidance and regulation

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Salary sacrifice for employers

Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
- From: HM Revenue & Customs
- Updated: 29 July 2021
Employees working abroad

PAYE if your employees work abroad, including applying for exemption in the other country.
- From: HM Revenue & Customs
- Updated: 31 December 2020
Student loan and postgraduate loan repayment guidance for employers

Find guidance on making employees' student loan and postgraduate loan deductions in different circumstances.
- From: HM Revenue & Customs
- Updated: 6 April 2024
New employee coming to work from abroad

Find out how to work out and make PAYE deductions for employees who come to work in the UK.
- From: HM Revenue & Customs
- Updated: 4 November 2022
What to do if your employee has more than 1 job

How to work out National Insurance contributions if your employee has more than 1 job.
- From: HM Revenue & Customs
- Updated: 12 June 2014
Paying harvest casuals and casual beaters

Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.
- From: HM Revenue & Customs
- Updated: 18 May 2015

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