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Tax and reporting rules for employers covering the costs of subscriptions and professional fees
This Tax Information and Impact Note is about simplifying the administration of employee expenses including salary sacrifice.
How to calculate the average hourly rate, and the number of hours worked over a specific period so that you pay the correct wage; includes example calculations.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Tax and reporting rules for employers who make assets available to employees
Tax and reporting rules for employers providing meals for employees and directors
Tax and reporting rules for employers covering the cost of congestion charges
Tax and reporting rules for employers covering the cost of credit, debit and charge card payments
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
Tax and reporting rules for employers providing parking spaces
Tax and reporting rules for employers providing sporting, recreational or leisure facilities
Tax and reporting rules for employers providing childcare, creche
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
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