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How to work out National Insurance contributions if your employee has more than 1 job.
Who can set up employee ownership, employee shares and engagement, employee directors, model documentation
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
As an employer providing business or private expenses for your employees,…
In general, something only counts as a business expense if your employee…
Private expenses are anything that does not count as a business expense,…
If you provide your employees with a set amount of cash to pay for some…
If you provide a set amount of cash for employees regardless of how they…
The following guides contain more detailed information: criteria for…
How to complain about serious misconduct by HMRC staff and how your complaint will be dealt with.
Find out how to work out and make PAYE deductions for employees who come to work in the UK.
Tax and reporting rules for employers providing meals for employees and directors
Use their P45 (or starter checklist, which replaced the P46) to get information from your new employee, set them up on your payroll software, tell HMRC.
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.
Direct Earnings Attachment (DEA) and deducting any money an employee owes the Department for Work and Pensions (DWP) from their pay
Find out how to work out VAT on supplies of staff including supplies made by staff bureaux.
Workplace pensions - what employers have to do, automatic enrolment, ongoing duties, stakeholder pensions
Tell HMRC if you stop employing people, cancel your PAYE scheme, report a temporary gap in paying staff
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Guidance you should consider when considering the employee shareholder employment status.
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.
How to calculate your employee's Statutory Sick Pay if you cannot use the GOV.UK calculator.
This brief sets out a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023.
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