Payroll and benefits

As well as your legal obligations, you’ll want to ensure that payroll is painless and that you use any opportunities to improve your tax-efficiency.

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Payroll and benefits - overview

As well as your legal obligations, you’ll want to ensure that payroll is painless and that you use any opportunities to improve your tax-efficiency.

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PAYE and RTI - overview

You are legally obliged to operate PAYE for any employee with an income above the lower earnings limit.

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Employee benefits and tax - overview

Employee benefits can be complicated. You need to ensure that your payroll systems deal with employee benefits properly, including P11D forms.

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Company car tax - overview

Company cars are a common employee benefit, despite UK company car tax being large. Company car tax rules also affect the employer’s tax position.

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Q&A: Mileage allowance tax rates

Tony Shanks of Tax Rebate Services provides useful advice on how to make sure you and your employees aren't missing out on mileage tax allowances.

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Pension income calculator

To work out how much income you are likely to receive from your pension, visit the Money Advice Service website for a pension forecast.

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National Insurance

Employers pay employer National Insurance contributions (NICs) for each employee, and also collect their employees’ contributions. Our guide to NICs.

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Payroll

HMRC expect you to file pay information accurately and on time - and employees also won't be happy if they aren't paid correctly. Managing payroll.

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Payroll changes: Take the pain away

Reporting payroll in 'real time' (RTI) is now mandatory. We find out if now is the time to start using payroll software or to outsource it.

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HMRC's rules on PAYE record keeping

As an employer, you will need to operate a payroll system to pay employees. Visit the HMRC website to read about the records you must keep.

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HMRC company car tax calculator

When a company car or van or fuel for private use is made available to an employee, there is deemed to be a benefit in kind, ie you pay tax on it.