PAYE, National Insurance, benefits in kind, employee expenses, employment status and the obligations that come with running a payroll.
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This section index lists all 349 Accountapedia entries on payroll and employment tax in alphabetical order. To browse every section, go back to the Accountapedia home page.
All 349 entries
- 0T tax code: what it means and how to fix it
- 1257L tax code explained for 2026 to 2027
- A company car for an employee’s family member
- Advisory fuel rates for company cars
- Agency liability for umbrella company PAYE from April 2026
- Agency workers and intermediaries reporting
- Annual allowance for defined benefit schemes
- Annual PAYE schemes for once a year payments
- Annuity or drawdown: the tax differences
- Approved mileage allowance payments for employees
- Are employer pension contributions taxable for employees
- Are injury to feelings awards taxable
- Are staff discounts taxable
- Armed forces pay: which allowances are tax free
- Auto enrolment re enrolment every three years
- Average weekly earnings for statutory payments
- Banning private use of a company car: proving it
- Being in business on your own account: the IR35 factor
- Beneficial loans to employees
- Benefits given to former employees and retirees
- Benefits in kind and the P11D
- Best director salary for 2026 to 2027
- BR tax code: second jobs, pensions and fixes
- Buying extra holiday through salary sacrifice
- Can a company director get Statutory Maternity Pay
- Can a sole director company claim Employment Allowance
- Can an employer pay into an employee’s ISA
- Can employees still claim working from home relief
- Can you carry back a pension contribution
- Car allowance or company car: the tax comparison
- Car fuel benefit charge
- Carer’s Credit: protecting your NI record
- Carer’s leave: a guide for employers
- Changing payroll software or bureau mid year
- Chapter 8 vs Chapter 10 IR35: which applies
- Checking your NI record for State Pension
- Choosing payroll software for a payroll bureau
- CIS300: the CIS monthly return for contractors
- Claiming child benefit just for the NI credits
- Claiming higher rate relief on pension contributions
- Claiming tax relief on employment expenses
- Class 1A National Insurance
- Class 4 National Insurance for the self employed
- Classic cars as company cars: the market value rule
- Company car benefit in kind: how it is worked out
- Company car list price: what is included
- Company car tax
- Company car unavailable for part of the year
- Company cars shared between employees
- Company van benefit and van fuel benefit
- Completing the employment pages (SA102)
- Construction Industry Scheme (CIS)
- Contracted out years and your State Pension
- Correcting payroll errors from earlier tax years
- Councillors’ allowances: how they are taxed
- Counselling services for staff: tax treatment
- CSOP Share Options Explained
- CSOP Share Options Explained
- Cycle to work schemes
- D0 and D1 tax codes for second incomes
- Deferred bonuses: when are they taxed
- Deferring Class 1 National Insurance
- Deferring the State Pension
- Directors’ National Insurance: the annual earnings period
- Disputing an IR35 status determination
- Do 16 Year Olds Pay Tax? 2026 to 2027 Rules
- Do company directors need auto enrolment
- Do you need payroll for a cleaner or gardener
- Do you pay National Insurance on dividends
- Does a sole director need to run payroll
- Double cab pickups: car or van for tax
- Duplicate employment records from payroll ID changes
- Dynamic coding: why HMRC changes your code mid year
- Electric car salary sacrifice schemes
- Electric company cars: benefit in kind rates
- EMI disqualifying events and the 90 day window
- EMI or CSOP: which share option scheme
- EMI Share Options Explained
- Employed or self employed: the status tests
- Employee benefit trusts: tax treatment
- Employee car ownership schemes
- Employee National Insurance rates for 2026 to 2027
- Employee travel: temporary workplaces and the 24 month rule
- Employees using company assets privately
- Employer compliance checks
- Employer financed retirement benefit schemes (EFRBS)
- Employer funded training: the tax exemption
- Employer help with student loan repayments
- Employer National Insurance at 15%: how it works
- Employer NI on termination payments
- Employer NI reliefs for young staff, veterans and freeports
- Employer paid home broadband: is it taxable
- Employer paid pension advice: the £500 exemption
- Employer paid personal tax advice: is it taxable
- Employer paid visa and immigration fees
- Employer PAYE and Accounts Office references
- Employer paying an employee’s personal bills
- Employer paying staff parking and speeding fines
- Employer pension contributions for company directors
- Employer supported childcare and workplace nurseries
- Employing a carer with social care direct payments
- Employing a nanny: payroll and tax
- Employment Allowance for connected companies
- Equipment provided for home working
- Event tickets and hospitality given to staff
- Excepted group life policies for employers
- Exempt health benefits: eye tests, flu jabs and screening
- Expenses for contractors inside IR35
- Financial risk as a sign of self employment
- Fit notes and form SSP1: sick pay paperwork
- Flat rate expenses for uniforms and tools
- Flexi access drawdown: the tax rules
- Form P46(Car): reporting company car changes
- Free or subsidised staff meals: the canteen exemption
- Getting a refund of overpaid National Insurance
- Gift Aid relief for Scottish taxpayers
- Gift vouchers and cash gifts to staff
- Gifts and hospitality from third parties
- Giving shares to employees: the income tax charge
- Growth shares for employees
- Growth shares or EMI options: which to use
- Gym membership and sports facilities for staff
- Health cash plans for employees: tax and NI
- Hire cars for employee business trips: is there a benefit
- HMRC Basic PAYE Tools: free payroll software
- HMRC National Minimum Wage investigations
- HMRC’s CEST tool: how it works and its limits
- Holiday pay for irregular hours and part year workers
- Home Responsibilities Protection and missing years
- Host employer PAYE for staff employed abroad
- How a SIPP is taxed
- How bonuses are taxed through PAYE
- How company benefits reduce your tax code
- How cumulative PAYE works period by period
- How much can a SIPP or SSAS borrow
- How tax on pension income is collected
- How to close a PAYE scheme
- How to get a National Insurance number
- How to price payroll services
- Hybrid working: can you claim travel from home
- Inbound workers and the 52 week NI exemption
- Incidental overnight expenses: the £5 and £10 limits
- IR35 and Off Payroll Working Explained
- IR35 and off-payroll working
- IR35 when your client is based overseas
- Is a retirement gift from your employer taxable
- K tax codes and the 50% overriding limit
- Keeping in touch days and Statutory Maternity Pay
- Late night taxis home for employees: the exemption
- Late PAYE Payment Penalties: Rates, Interest and Appeals
- Late reporting reasons on a Full Payment Submission
- Lifetime allowance protections after abolition
- Living accommodation provided to employees
- Long service awards: the tax exemption
- Long term incentive plans: how awards are taxed
- Low earners in net pay pension schemes: top up payments
- M and N tax codes: Marriage Allowance explained
- Marriage Allowance for Scottish taxpayers
- Migrant member relief for overseas pension contributions
- Mileage allowance relief when your employer pays less
- Mutuality of obligation and employment status
- National Insurance after State Pension age
- National Insurance category letters
- National Insurance classes explained
- National Insurance credits: who gets them
- National Insurance for partners and LLP members
- National Insurance when working abroad
- National Insurance with more than one job
- National Living Wage and minimum wage rates April 2026
- National Minimum Wage rules for employers
- Net pay agreements: grossing up an employee’s pay
- New starters: the starter checklist and tax codes
- NI credits for grandparents who look after children
- NI credits for partners of armed forces members
- NI on share option gains and NIC elections
- Non executive director fees: PAYE and NI
- Normal minimum pension age rising to 57
- NT tax code: who gets no tax deducted and when
- Off payroll rules in the public sector
- Off payroll rules: when the tax debt moves up the chain
- Office holders: when PAYE applies without employment
- Offsetting tax already paid in IR35 cases
- Opting out of auto enrolment: refunds and tax
- Outplacement and retraining for leaving employees
- P11D and P11D(b) forms explained
- P32: the employer payment record for PAYE explained
- P6: the tax code notice for employers explained
- P60, P45 and payslips: what employers must give
- PAYE late filing and late payment penalties
- PAYE Settlement Agreements explained
- PAYE specified charges when payroll is not reported
- PAYE tax codes explained
- PAYE when staff transfer to a new employer under TUPE
- Paying casual and one off workers through payroll
- Paying director fees to a company instead of payroll
- Paying employees £6 a week for working from home
- Paying into a pension after age 75
- Paying into a pension for a child or grandchild
- Paying someone after they have left: the 0T code
- Paying voluntary Class 3 contributions
- Paying voluntary NI from abroad after April 2026
- Payment in lieu of notice and PENP
- Payment in Lieu of Notice: How PILON Is Taxed
- Payments for agreeing to new employment terms
- Payroll for Scottish and Welsh employees
- Payroll giving or Gift Aid: which gives more relief
- Payroll when an employee dies
- Payroll year end: what employers must do
- Payrolling benefits in kind
- Penalties for late or wrong P11D forms
- Pension carry forward of unused allowance
- Pension contributions for sole traders
- Pension or ISA: which is more tax efficient
- Pension recycling of tax free cash
- Pension savings statements: when you get one
- Pension sharing on divorce: tax effects
- Pension withdrawals and emergency tax
- Personal or employer pension contributions
- Phantom share schemes
- Phased drawdown to manage income tax
- Plug in hybrid company cars and electric range
- Pool cars: the conditions for no tax charge
- Postgraduate Loan repayments: threshold, 6% rate and refunds
- Private medical insurance as a benefit in kind
- Professional subscriptions: tax relief and HMRC List 3
- Protected tax free cash above 25%
- QROPS and the overseas transfer charge
- Qualifying earnings for auto enrolment contributions
- Readily convertible assets and PAYE on shares
- Real Time Information: FPS and EPS explained
- Reconciling your PAYE account with HMRC
- Recovering statutory payments and Small Employers’ Relief
- Reducing company car benefit with contributions
- Registering as an employer with HMRC
- Regulation 72 directions: shifting PAYE to the employee
- Regulation 80 determinations for unpaid PAYE
- Relevant life policies for company directors
- Relevant UK earnings and the £3,600 rule
- Relief at source vs net pay pension schemes
- Relocation expenses: the £8,000 exemption
- Repaying a bonus or overpaid salary to your employer
- Replacement company cars and the benefit charge
- Restricted stock units: how UK employees are taxed
- Restrictive covenant payments: tax and NI
- Rolled up holiday pay: the 12.07% rules
- Round sum allowances: tax and NI
- S and C tax codes: Scottish and Welsh taxpayers
- Sacrificing a bonus into a pension
- Salaried hours work and the National Minimum Wage
- Salary or dividends: paying yourself as a director
- Salary sacrifice and optional remuneration rules
- Salary sacrifice and the National Minimum Wage
- Salary sacrifice during maternity leave
- Salary Sacrifice Schemes Explained
- Salary sacrifice technology schemes: the tax
- Save As You Earn (Sharesave) schemes
- Scheme pays for annual allowance charges
- Scottish taxpayers: savings and dividends use UK bands
- Second job tax: BR, D codes and National Insurance
- Section 222: PAYE not recovered from a director
- Section 431 elections on restricted shares
- Section 690 directions for internationally mobile employees
- Security assets and services for employees at risk
- Serious ill health lump sums
- Setting up a PAYE payment plan with HMRC
- Settlement agreements: the tax treatment of each element
- Share Incentive Plans (SIP)
- Shared Parental Pay explained for employers
- Sharesave or Share Incentive Plan: which suits staff
- Short service refunds of pension contributions
- Signing on bonuses and golden hellos: tax
- SIPPs and SSASs buying commercial property
- Small clients and the off payroll rules
- Small pension pots lump sums
- SSAS loans to the sponsoring employer
- SSAS or SIPP for company directors
- Staff Christmas Party Tax: The £150 Exemption
- Staff suggestion scheme awards: tax free limits
- Status determination statements under IR35
- Statutory Adoption Pay: employer rules
- Statutory Maternity Pay: employer rules
- Statutory Neonatal Care Pay
- Statutory Parental Bereavement Pay
- Statutory Paternity Pay: employer rules
- Statutory redundancy pay: how it is calculated
- Statutory Sick Pay: employer rules
- Student loan deductions through payroll
- Student loan plan types explained: Plans 1, 2, 4 and 5
- Subsistence: benchmark scale rates and bespoke rates
- Swapping DB pension for a tax free lump sum
- Taking a pension early through ill health
- Taking tax free cash while still working
- Tax free bonuses from an employee owned company
- Tax on income protection and sick pay insurance
- Tax on inherited pensions before and after age 75
- Tax on overtime: how overtime pay is taxed
- Tax on termination payments and the £30,000 exemption
- Tax relief for training you pay for as an employee
- The £2,000 cap on NI free pension salary sacrifice
- The £500 recommended medical treatment exemption
- The annual functions exemption for staff parties
- The Apprenticeship Levy explained
- The control test for employment status
- The deemed employment payment calculation
- The employer provided mobile phone exemption
- The Employment Allowance
- The employment related securities annual return
- The injury and disability exemption on termination
- The lower earnings limit and NI qualifying years
- The lump sum allowance after the lifetime allowance
- The lump sum and death benefit allowance
- The married women’s reduced rate election
- The money purchase annual allowance
- The NMW accommodation offset
- The paid and reimbursed expenses exemption
- The pension annual allowance
- The right of substitution and employment status
- The tapered annual allowance
- The tipping law: employer duties to pass on tips
- The trivial benefits exemption
- Tips, gratuities and tronc schemes
- Transitional tax free amount certificates
- Travel expenses for contractors outside IR35
- UFPLS or drawdown: which way to take pension cash
- Umbrella companies: how they work and the tax risks
- Unapproved share options: tax on exercise
- Unauthorised payments charges
- Uncrystallised funds pension lump sums (UFPLS)
- Uniform and expense deductions that breach the minimum wage
- Valuing unquoted shares for employee schemes
- Voluntary Class 2 contributions
- Week 1 and month 1 tax codes
- Week 53 payroll: what happens to tax and NI
- What counts as employment income for tax
- When a director’s pay counts as received
- When employer housing is tax free
- When to pay PAYE: monthly and quarterly deadlines
- Which expenses and benefits attract Class 1 NI
- Who is a Welsh taxpayer
- Who is the fee payer under off payroll rules
- Why National Insurance is not cumulative
- Worker, employee or self employed: employment rights
- Working for an overseas employer with no UK payroll
- Working from home as a director: what the company can pay
- Working out an annual allowance charge
- Workplace electric vehicle charging: tax rules
- Workplace parking: the tax exemption
- Workplace pension auto enrolment: employer duties
- Works buses and subsidised bus travel for staff
Other Accountapedia sections
- Business structure and company tax
- Expenses, reliefs and accounting
- VAT
- Self Assessment and deadlines
- Dealing with HMRC
- For accountants
- Personal tax, property and wealth
- Accounting and standards
- Company law and admin
- Tax investigation insurance
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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.
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