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

Employee benefits can be complicated. You need to ensure that your payroll systems deal with employee benefits properly and report in real time.

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.

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.

Reporting payroll in 'real time' (RTI) is now mandatory. We find out if now is the time to start using payroll software or to outsource it.

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.

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.

Company cars can be a popular employee benefit - but employers need to be aware of the tax implications of different vehicles. Our guide.

The Employment Allowance reduces the amount of employer’s NICs payable. Find out how it works, who qualifies and how to claim.

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.

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

Childcare vouchers can affect the tax credits your employees get. This calculator can help employees decide if it’s worth taking childcare vouchers.

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, ie 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.

This fast, simple tool from the GOV.UK website helps you work out what maternity, paternity or adoption leave and pay your employee is entitled to.

To ensure payslips show the right information, including tax and NI deductions, visit the UK Tax Calculators website to use an online payslip checker.