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Income Tax is a tax you pay on your earnings - find out about what it is, how you pay and how to check you're paying the right amount using HMRC's tax calculator.

• Overview

  Income Tax is a tax you pay on your income. You do not have to pay tax on…

• How you pay Income Tax

  Pay As You Earn (PAYE) Most people pay Income Tax through PAYE. This is…

• Tax-free and taxable state benefits

  State benefits that are taxable The most common benefits that you pay…

• Work out if you need to pay Income Tax

  To work out if you should be paying Income Tax, follow these steps. Add up…

• Check you're paying the right amount

  You can see if you’re paying the right amount of Income Tax online. For…

Minimum wage rates for different types of paid employment - time work, output work, unmeasured work, salaried hours work.

• Overview

  The National Minimum Wage is worked out at an hourly rate, but it applies…

• Paid by the hour

  Workers paid according to the number of hours they are at work are classed…

• Paid an annual salary

  Most people paid an annual salary are classed as doing ‘salaried hours…

• Paid per task or piece of work done

  Workers paid per task they perform or piece of work they do (known as…

• Paid in other ways (unmeasured work)

  If the work is not covered by any of the other types of work, it’s…

Set up a Direct Debit payment with HMRC to pay your tax bill, including Self Assessment, PAYE, VAT and Corporation Tax

Employment status (worker, employee, self-employed, director or contractor) affects employment rights and employer responsibilities in the workplace

How to pay a Self Assessment late filing penalty or late payment penalty by Direct Debit, bank transfer, credit card, cheque or at a bank or building society.

Holiday entitlement or annual leave - information for employers and workers on entitlement, calculating leave, taking leave, accruing leave and disputes.

If your employer is 'insolvent' this means it cannot pay its debts - your rights if this happens, claiming money owed to you, where to get advice

You do not pay tax on your savings interest if you're on a low income.

How to pay tax with deposits, get an up to date valuation of your certificate and check how much interest you have earned.

• Updated: 27 April 2026

Reporting and paying tax on payments received for use of image rights, including payments made to an image rights company.

• Updated: 16 August 2017