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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Use this if your payroll software or the GOV.UK calculator does not calculate your employee’s payments.
Find out about the abolition of National Insurance contributions that apply from 6 April 2015 for employees between the ages of 16 and 21.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Find out about the rules when a benefit is provided as part of optional remuneration arrangements.
Find out about loans that count as qualifying loans.
What travel expenses qualify for tax relief.
Find out how to send an Employer Payment Summary if you're an employer using Basic PAYE Tools or if your commercial payroll software does not have this option.
How to work out National Insurance contributions if your employee has more than 1 job.
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.
What to do if an employer ceases, becomes insolvent, takes over an existing business or makes employees redundant whilst paying Statutory Maternity Pay.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Forms P60 (2024 to 2025) for PAYE software developers.
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.
Guidance setting out who can report payroll on paper, instead of online, and how to apply.
Find out about non-cash benefits in connection with termination of employment or from employer-financed retirement benefits scheme
Find information about paying National Insurance contributions for company directors in current and previous tax years.
Use these tables to find out if an employee's period of sick absence links with a previous one.
Don’t include personal or financial information like your National Insurance number or credit card details.
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