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Minimum wage rates for different types of paid employment - time work, output work, unmeasured work, salaried hours work.
The National Minimum Wage is worked out at an hourly rate, but it applies…
Workers paid according to the number of hours they are at work are classed…
Most people paid an annual salary are classed as doing ‘salaried hours…
Workers paid per task they perform or piece of work they do (known as…
If the work is not covered by any of the other types of work, it’s…
Your pay - your payslip, performance-related pay, deductions and how to work out your weekly pay
When you start work, your employer should tell you how much you’ll be paid…
Knowing how to work out your weekly pay is important because it’s used to…
If your pay or working hours vary from week to week, the calculations for…
Your employer should base your performance-related pay on clear,…
Your employer is not allowed to make deductions unless: it’s required or…
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
End-of-year tasks, P60 form, report expenses and benefits, send last FPS to HMRC, prepare for new tax year.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
Use this form for payment of SPC annual fees (and additional fee for late payment).
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
Who can use the VAT Annual Accounting Scheme and how to apply.
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
You'll only make repayments to your student loan when you earn more than the repayment threshold amount. There are different repayment thresholds for different countries.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Find out what you must do to get paid for your SFI agreement, how we’ll calculate your payment, when you’ll be paid and submitting an annual declaration.
How to report expenses and benefits you provide to employees or directors.
How to calculate pension input amounts and how annual allowance charges are affected after the public service pensions remedy (previously known as McCloud).
Find out the fees you need to pay HMRC for anti-money laundering supervision, and how to pay them.
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