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This is advice for UK sponsors of workers and temporary workers affected by coronavirus (COVID-19).
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
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
Who can set up employee ownership, employee shares and engagement, employee directors, model documentation
Employee rights and employer legal obligations - the Information and Consultation of Employee regulations, setting up information and consultation agreements, complaints
The employment status of au pairs, nannies, carers, personal assistants and other people who work in your home - how to tell if they're an employee or not, what happens with the National Minimum Wage, tax and National Insurance, what...
Tax and reporting rules for employers providing company cars, including fuel
Complete a template with the details of the employees you're claiming for and upload this when you claim (for claims on or after 1 July 2020).
Find out about the private use of company cars and vans and when a benefit charge is incurred.
Holiday entitlement or annual leave - information for employers and workers on entitlement, calculating leave, taking leave, accruing leave and disputes
Employment rates for different ethnic groups in England, Wales and Scotland.
Find out what responsibilities your employee has and the records they need to keep when claiming travelling expenses.
How to tax mileage allowance payments and passenger payments for employee business travel.
The rules on working hours - hour and limits, rests, health assessments and terms and conditions
Tax and reporting rules for employers providing meals for employees and directors
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.
Action to take when paying Adoption Pay in certain circumstances, including employee becomes sick, leaves, dies, is awarded a pay rise, or the child dies.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Don’t include personal or financial information like your National Insurance number or credit card details.
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