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Tips at work do not count towards the National Minimum Wage - tips and tax, what your employer has to do, advice and help, cash in hand payments

• Overview

  If you get tips at work they do not count towards the National Minimum…

• Tips and tax

  You have to pay Income Tax on any tips you get, and may have to pay…

Accommodation provided by an employer can affect the National Minimum Wage and National Living Wage: offset rates, accommodation charges.

• Accommodation rates

  Accommodation provided by an employer can be taken into account when…

• What counts as accommodation charges

  Include these costs as part of your overall accommodation charges: rent…

• Effect on the minimum wage

  This effect of accommodation rates on the National Minimum Wage or…

Workplace pensions and automatic enrolment - how you're affected, how pensions are protected, what happens if you move job or go on maternity leave and how to opt out

• About workplace pensions

  A workplace pension is a way of saving for your retirement that’s arranged…

• Joining a workplace pension

  All employers must provide a workplace pension scheme. This is called…

• What you, your employer and the government pay

  The amount you and your employer pay towards the pension depends on: what…

• Protection for your pension

  How your pension is protected depends on the type of scheme. Defined…

• Managing your pension

  Your pension provider will send you a statement each year to tell you how…

• Changing jobs and taking leave

  If you change jobs Your workplace pension still belongs to you. If you do…

• If you want to leave your workplace pension scheme

  What you do if you want to leave a workplace pension depends on whether…

• Get help

  For questions about the specific terms of your workplace pension scheme,…

This guide sets out essential information for British nationals living in Vietnam.

• Updated: 23 September 2025

National Insurance - your National Insurance number, how much you pay, National Insurance rates and classes, check your contributions record.

If your business pays the cost of an employee's home phone - what you must report to HMRC and what taxes and National Insurance are due

There has been a compromise to an Armed Forces payment network. This page provides guidance for those affected.

• Updated: 19 August 2025

If your business pays the cost of an employee's mobile phone - what you must report to HMRC and what taxes and National Insurance are due.

Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.

• Updated: 19 December 2018

The National Army Museum (NAM) is the leading authority on the history of the British Army. It gathers, maintains and makes known the story of the British Army and its role and impact in world history. NAM is an executive...

• Updated: 15 April 2021