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Your insurance must cover you for at least £5 million - check authorised insurers and how you can be fined

Claim up to £10,500 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.

• What you'll get

  Employment Allowance allows eligible employers to reduce their annual…

• Check if you're eligible

  You can claim Employment Allowance for the current tax year if both of the…

• Check if you can claim for previous years

  You can claim Employment Allowance for the previous 4 tax years if you’re…

• When to claim

  You need to claim Employment Allowance every tax year. You can claim at…

• How to claim

  How you claim depends on whether you use your own payroll software or…

• After you've made a claim

  You can begin using your Employment Allowance as soon you submit your…

If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them

• Overview

  If you’re an employer and provide expenses or benefits to employees or…

• Reporting and paying

  You must report taxable expenses or benefits you provide to your employees…

• Deadlines

  What you need to do Deadline after the end of the tax year Report expenses…

• Record keeping

  You must keep a record of all expenses and benefits you provide to your…

• Exemptions and dispensations

  You do not have to report some routine employee expenses to HM Revenue and…

Tax and reporting rules for employers providing medical or dental treatment and insurance

Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.

How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.

Tax and reporting rules for employers providing employee liabilities and indemnity insurance

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 1 December 2025

Find out if you can claim relief from employer Class 1 National Insurance contributions when you employ someone in a UK Freeport or Investment Zone special tax site.

• Updated: 6 April 2025

Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.

• Updated: 15 October 2025