We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about the ending of COVID-19 easements for Save As You Earn share option schemes and Enterprise Management Incentive share option schemes.
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…
Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace
In employment law a person’s employment status helps determine: their…
A person is generally classed as a ‘worker’ if: they have a contract or…
An employee is someone who works under an employment contract. A person…
An employee shareholder is someone who works under an employment contract…
A person is self-employed if they run their business for themselves and…
Company directors run limited companies on behalf of shareholders.…
A person who’s been appointed to a position by a company or organisation…
A court or employment tribunal (known as an industrial tribunal in…
Check whether you need to pay tax on an electric car used by your employee, and find out if your employee is eligible for tax relief
Who can set up employee ownership, employee shares and engagement, employee directors, model documentation
Guidance for employees and employers: employment rights when on maternity, paternity, adoption or parental bereavement leave - keeping in touch days, annual leave, returning to work, redundancy
Tax and reporting rules for employers providing company cars, including fuel
Find out about continued impact of coronavirus on employee share schemes, Enterprise Management Incentive, Save as you Earn extended holiday, Shares Assets Valuation mailbox and Non Statutory Clearance process.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
Employment rates for different ethnic groups in England, Wales and Scotland.
Tax and reporting rules for employers providing meals for employees and directors
The rules on working hours - hour and limits, rests, health assessments and terms and conditions
How to protect your employment business, and the workers you supply, from non-compliant businesses in your supply chain.
Travel disruption and work - employee rights, employer rights, paid and unpaid holiday entitlement, winter weather
Holiday entitlement or annual leave - information for employers and workers on entitlement, calculating leave, taking leave, accruing leave and disputes
The rules for employment agencies and businesses: licences, vulnerable people, opting out, job advertisements, transfer fees, trade unions, terms and conditions and contracts, travel and accommodation for work-seekers
Find out about the private use of company cars and vans and when a benefit charge is incurred.
EU and GB domestic rules for drivers of goods vehicles and passenger-carrying vehicles
How to tax mileage allowance payments and passenger payments for employee business travel.
Guidance you should consider when considering the employee shareholder employment status.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).