Paying, payroll, taxing staff
As an employer, you have a number of legal obligations when paying your workers, including making statutory and other payments, making only lawful deductions and providing an itemised pay statement.
Top content within Paying, payroll, taxing staff
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guide
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
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guide
Minimum wage for different types of work
Minimum wage rates for different types of employment - time work, output work, unmeasured work, salaried hours work
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guide
PAYE Settlement Agreements
PAYE Settlement Agreements (PSA) allow employers to make an annual payment to HRMC for some types of expenses and benefits - apply, renew, deadlines
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guide
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
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article
National Insurance classes
Different classes of National Insurance contribution - what they are and who pays them
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article
National Minimum Wage calculator
Check to see if you're paying the National Minimum Wage.
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article
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
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video
PAYE record-keeping
How to keep accurate PAYE and payroll records and meet your legal duties as an employer
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article
National minimum wage: accommodation
If a worker gets accommodation as part of their job it can count towards the National Minimum Wage