PAYE, NICs and benefits

This section contains useful guides to key topics for employers.

HMRC RTI Starter Checklist
Download your HMRC RTI Starter Checklist here.
Payroll - basic procedures
A guide to Pay-As-You-Earn administration.
Employment benefits
A guide to tax-free benefits and expenses payments for employers.
Car or van?
What counts as a ‘van’ for tax purposes?
Cars for employees
An overview of how company car tax is calculated, and how to save money.
Employing your spouse or civil partner
The benefits of transferring income to your spouse or civil partner.
Minimising the risk of employer compliance visits
Making sure your PAYE operation is compliant.
National insurance
Ways for employers to save NICs.
The legal requirements for payslips.
Pooled cars and vans
The rules governing pooled vehicles.
Payroll Real Time Information
A guide to the Real Time Information payroll rules.
Salary sacrifice
A guide to the tax and NIC advantages.
The National Living Wage and the National Minimum Wage
Ensure you are compliant with all the rates.
Employee Expenses
A guide to reporting expenses and benefits.
Fixed rate expenses
Details of the optional fixed rate expenses scheme.
Pensions - automatic enrolment
If you employ staff, you'll need to ensure you comply with the auto-enrolment regulations.