Paying HMRC, employee expenses and benefits and paying staff.

Please click on the links below for more information on each topic.

Running your business’s payroll

Get guidance on managing your business’ payroll, including employees starting and leaving, reporting to HM Revenue & Customs, Income Tax and National Insurance deductions from staff, Statutory Payments

Calculate tax on company cars

As an employer, if you provide company cars or fuel for your employees’ private use, you’ll need to work out the taxable value so you can report this to HMRC

Introduction to expenses and benefits for employers

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

National Minimum Wage calculator for workers

Check if your pay matches the National Minimum Wage or if your employer owes you payments from past years.

Employers’ responsibilities: equality monitoring

Employers’ responsibilities for diversity monitoring: gender, ethnicity, sexuality and disability balance in the workplace – including data protection

Use the Construction Industry Scheme (CIS) online service

Sign up or log in to use the Construction Industry Scheme online service – you can use it to file your contractor monthly returns

What you must do as a Construction Industry Scheme (CIS) contractor

What you have to do under the Construction Industry Scheme if you’re a contractor – registering, filing returns, paying subcontractors and keeping records

What is the Construction Industry Scheme (CIS)?

What the Construction Industry Scheme (CIS) is, who has to register, work that’s included and excluded and what happens if your business is based outside the UK

What to do when an employee dies

You must report the death of an employee at work to the Health and Safety Executive and the police

Child employment

Minimum working age and pay for children, how to apply for performance licenses and what local council bylaws say about employing children

Get a dispensation for reporting non-taxable expenses and benefits

Apply for an exemption from reporting expenses and benefits that your employees don’t have to pay tax on

Make benefit debt deductions from an employee’s pay

Direct Earnings Attachment (DEA) and deducting any money an employee owes the Department for Work and Pensions (DWP) from their pay

Make child maintenance deductions from an employee’s pay

What you must do by law with a deductions from earnings order (DEO) to make child maintenance deductions from your employee’s pay

Minimum wage for different types of work

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

National Insurance contributions for your employees

Class 1 contributions employers have to pay for their employees, rates and categories to calculate how much to pay

National minimum wage: accommodation

Accommodation and the National Minimum Wage (NMW) including what is meant by ‘accommodation’ and the NMW offset rate

Report a company car to HMRC

You need to tell HMRC about employees’ company cars, vans or other vehicles by filling in form P46 (Car).