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
Register to vote Register by 18 June to vote in the General Election on 4 July.
How to report expenses and benefits you provide to employees or directors.
Holiday entitlement or annual leave - information for employers and workers on entitlement, calculating leave, taking leave, accruing leave and disputes
Landlords need to follow certain procedures when evicting tenants - find out about eviction notices, harassment and illegal evictions, and going to court
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
Find out about how and what you’ll be paid and how to check your pay when you’re employed by an umbrella company as a temporary worker.
Find out how to pay all or some of your grant back, make a voluntary repayment or what you need to do if you have not paid your staff enough after claiming the grant.
How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets.
Employer guide to Statutory Sick Pay - SSP rates, form SSP1, eligibility, fit notes (formerly sick notes), recover statutory pay.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
How to use a cost utility analysis to evaluate your digital health product.
Information on measures introduced by the government to tackle late and unfair payment practices in both public and private sectors.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
Find out who has to pay VAT payments on account, how HMRC works out your payments, the alternatives and how and when to pay.
How to pay money laundering fees and penalty charges, and the time it takes for payments to reach HMRC.
Find out about the different rules that apply to employment types like agency workers, directors and educational workers when deciding entitlement to Statutory Parental Bereavement Pay.
How to pay Gaming or Bingo Duty, and how long it takes for your payment to reach HMRC.
Find out more information on expenses, payments and benefits that are non-taxable.
Find out what the PAYE for Agents online service is for, what you can do in the service and how to do it.
Rules employers must follow when making staff redundant - consultations, notice periods, compulsory and non-compulsory redundancy and redundancy pay
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. Please fill in this survey (opens in a new tab).