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 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.
This Tax Information and Impact Note is about simplifying the administration of employee expenses including salary sacrifice.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Tax and reporting rules for employers providing meals for employees and directors
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
His Majesty The King will lead the nation, alongside the Prime Minister and defence chiefs, in a two-minute silence to remember those who died in conflict
Find out what steps you need to take before you calculate how much you can claim for furloughed and flexibly furloughed employees.
Tax and reporting rules for employers who make assets available to employees
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Tax and reporting rules for employers providing sporting, recreational or leisure facilities
Use this guidance if your payroll software or Basic PAYE tool does not calculate your employees' payments.
How to legally carry out slaughter without stunning in accordance with religious rites, including how to restrain and bleed the animal.
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).