PAYE, NICs and benefits

This section contains useful guides to key topics for employers.

What counts as a ‘van’ for tax purposes?

An overview of how company car tax is calculated, and how to save money.

A guide to reporting expenses and benefits.

The benefits of transferring income to your spouse or civil partner.

A guide to tax-free benefits and expenses payments for employers.

Details of the optional fixed rate expenses scheme.

Making sure your PAYE operation is compliant.

Ways for employers to save NICs.

A guide to Pay-As-You-Earn administration.

A guide to the Real Time Information payroll rules.

The legal requirements for payslips.

If you employ staff, you'll need to ensure you comply with the auto-enrolment regulations.

The rules governing pooled vehicles.

A guide to the Employment Allowance.

11 Jun 2026

Employers need to show workforce flexibility for World Cup

Employers are being urged to implement clear policies on staff time off, sickness absence, and flexible working as the World Cup gets underway.