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Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Find out about the tax treatment of expenses payments.
What to do if you and your employee disagree with a formal decision about entitlement, how to appeal and who decides.
Use these tables if you have to manually calculate Student or Postgraduate Loan deductions for your employees, current and previous years.
Basic information about the tax and National Insurance contributions treatment of business travel by employees.
Information for employers who pay casual employees working outdoors harvesting perishable crops, or as casual beaters for a shoot.
Find out about loans that count as qualifying loans.
Technical guidance for employers who are developing or updating their policies on neonatal care leave and pay.
Use these booklets to manually calculate contributions for employees who must pay National Insurance.
Find out about the National Insurance contributions rules for employee travel expenses.
Find out how different circumstances can affect how you work out your employee's entitlement and what you pay them.
Use this booklet to manually calculate contributions for employees who must pay National Insurance for current and previous tax years.
Check the availability and any issues affecting the Employer PAYE service.
Guidance highlighting the changes to Employer Supported Childcare.
Use this guide to design employer substitute forms P60 for tax years 2025 to 2026 and 2026 to 2027.
Manually calculate if your payroll software or GOV.UK calculator does not calculate your employee’s payments.
Use these tables to check your employee started with you in time to qualify for paternity pay.
Check the availability and any issues affecting the Employers PAYE payment plan service.
How employers can protect themselves against employees abusing tax relief for their travel.
Do not include personal or financial information like your National Insurance number or credit card details.
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