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Employment

 

Pay and Payroll

Running your business' 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.

HMRC is introducing a new way of reporting PAYE - called Real Time Information, or RTI.
From April 2013, employers will be legally required to report PAYE in real time. This means that information about all PAYE payments needs to be submitted to HMRC online each time a payment is made as part of the payroll process, rather than at the end of the year as they are now. See the HMRC pages on RTI

The links below give more information on how you are affected as an employer, and what you need to do.

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 value for tax and reporting purposes.

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

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) subcontractor
What subcontractors in the building industry must do under the Construction Industry Scheme - registering, applying for gross payment status and reporting business changes.

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
If an employee dies at work, you must report the death to the Health and Safety Executive and the police.

Get a dispensation for reporting non-taxable expenses and benefits
Exemption from reporting for expenses and benefits that your employees don't have to pay tax on.

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.

National Insurance Contributions (NICs) for your employees
Class 1 contributions employers have to pay for their employees, rates and categories to calculate how much to pay.

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).

Tax and Employee Share Schemes
Tax advantages on government-approved employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives.

[Page updated: 03/07/2014]

 

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