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
How the death of your partner affects your benefits, tax and pension. What you can claim and who to tell about your change of circumstances.
The Low Pay Commission is an independent body that advises the government about the National Living Wage and the National Minimum Wage. LPC is an advisory non-departmental public body, sponsored by the Department for Business and Trade .
If you trade in draught products, find out if you could pay a reduced rate of Alcohol Duty.
Employer guide to Statutory Maternity Pay (SMP) and Leave - rates, eligibility, notice period, form SMP1, recover statutory pay
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Apply to pay less to register a lasting or enduring power of attorney.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
What to do when an employee leaves, is reinstated, has a break in employment, works for someone else, is sick or goes abroad.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
Lays-offs and short-time working - pay, rights, temporary lay-off, redundancy, taking on extra work, claiming Jobseeker's Allowance, short-time regulations and payments
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
Find out how you can import goods with a specific authorised use and pay less duty.
This page collects the annual reports from the Low Pay Commission to the Government on the National Minimum Wage.
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.
Calculate how much you have to pay your furloughed employees for hours on furlough and how much you can claim back.
Find out when you have to pay Apprenticeship Levy and how to work out and report your payments.
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
Use these rates and thresholds for the 2018 to 2019 tax year to run payroll or if you pay your employees expenses and benefits.
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. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.