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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…

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

• Contribution rates

  An employee’s Class 1 National Insurance is made up of contributions:…

• Category letters

  Employers use an employee’s National Insurance category letter when they…

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

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

How to transfer employer’s National Insurance liability to employees, for employment income from certain shares and share options.

• Updated: 1 May 2025

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

• Updated: 19 March 2025

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

• Updated: 22 March 2016

What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare