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Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.
Find out how to value company benefits for your employees.
Calculate the deemed employment payment for private sector engagements where the off-payroll working rules (often known as IR35) apply.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Find out about negative earnings, clawback bonuses and claiming tax loss relief or a tax refund.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
What you must do by law with a deductions from earnings order (DEO or AEO) to make child maintenance deductions from your employee's pay.
Work out how much annual allowance you get for your pension savings for 2016 to 2017 and each later tax year.
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
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 Includes information from the withdrawn A/E guidance.
Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Guy Brannan on 08 May 2024
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