Payroll and benefits

If you have employees, you'll almost certainly be required to operate PAYE to collect income tax and NI contributions. Our guide to the basics.

Taking on your first employee is a big step for any business. This e-tutorial from HMRC will take you through the process of becoming an employer.

A guide to tax rules on employee benefits, including bonuses, commission, share schemes, childcare and employee gifts, and how they affect PAYE, payroll and P11D forms.

Pay is an important issue for you and your employees. Incentive pay can form a key part of that offer if you get your incentive pay scheme right.

You are legally obliged to operate PAYE for any employee with an income above the lower earnings limit.

Find out about how RTI penalties could apply to your business, depending on how many people you employ in each PAYE scheme, in this HMRC factsheet.

HMRC expect you to file pay information accurately and on time - and employees also won't be happy if they aren't paid correctly. Managing payroll.

Tax advice for UK employers: how to claim Employment Allowance and reduce the amount of employer’s Class 1 NICs you pay.

The pros and cons of company cars for employers and employees; how to save tax paid on company cars.

Visit the HMRC website for guidance and tools to help you understand what to do when paying an employee for the first time under the RTI system.

Tony Shanks of Tax Rebate Services provides useful advice on how to make sure you and your employees aren't missing out on mileage tax allowances.

The Construction Industry Scheme (CIS) affects businesses involved in construction and some businesses which spend large amounts on construction.

This calculator can help employees decide if it’s worth continuing to take childcare vouchers or if alternative help is available.

When a company car or van or fuel for private use is made available to an employee, there is deemed to be a benefit in kind - which means you pay tax on it.

You can visit the HMRC website to use a handy online tool to check whether employees have paid too much income tax under the PAYE scheme.

Check your payslips show the right information, including tax and NI deductions on the UK Tax Calculators website.

Tax rules when employing a family member in your business; including rules on employing your spouse and employing your children.