We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Your insurance must cover you for at least £5 million - check authorised insurers and how you can be fined
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees.
Class 1 National Insurance (NI) contribution rates for the current tax year, what NI category letters mean.
Claim up to £10,500 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.
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.
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.
How to pay Class 1A National Insurance for employers, including a HMRC reference number, bank details, Faster Payments, CHAPS, Bacs, overseas payments and deadlines.
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
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).