Apprenticeship Levy
A guide to the Apprenticeship Levy in the UK, covering who pays, how it is calculated, how to report it through PAYE and how to access levy …
Payroll, HR and personnel
Guidance for employers on payroll, HR and personnel administration.
CIS and Payroll
A guide to CIS and payroll in the UK, covering how the Construction Industry Scheme works alongside PAYE, the verification process, …
Company Car Tax
A guide to company car tax in the UK, covering how the benefit in kind is calculated, CO2-based BIK percentage rates, the fuel benefit …
Cycle to Work Scheme
A guide to the Cycle to Work scheme in the UK, covering how the salary sacrifice arrangement works, tax and NIC savings, employer setup, …
Employee Expense Claims and Reimbursement
A guide to handling employee expense claims in the UK, covering which expenses qualify, how to reimburse staff correctly and what to report …
Employer Pension Contributions
A guide to employer pension contributions in the UK, covering auto-enrolment minimums, enhanced contributions, tax deductibility, salary …
Employment Contracts in the UK
A guide to employment contracts in the UK, covering the written statement of particulars, key contractual terms, implied terms and employer …
Employment Status for Tax Purposes
A guide to employment status in the UK, covering the differences between employee, worker and self-employed for tax, National Insurance and …
Flexible Working Requests
A guide to flexible working requests in the UK, covering the day-one right introduced in April 2024, the types of flexible working, the …
Gender Pay Gap Reporting
A guide to gender pay gap reporting in the UK, covering which employers must report, what data to publish, how to calculate the six required …
Government Employment Support Schemes
A guide to UK government employment support schemes, covering the Coronavirus Job Retention Scheme legacy, current statutory payment …
Holiday Entitlement and Holiday Pay
A guide to statutory holiday entitlement and holiday pay in the UK, covering accrual, part-time workers, bank holidays, carry-over rules and …
How to Pay Yourself as a Director
A guide to how directors of UK limited companies pay themselves, covering salary vs dividends, tax efficiency, PAYE obligations and how to …
IR35 and Off-Payroll Working
A guide to the payroll implications of IR35 off-payroll working rules for UK employers, covering status determinations, deemed payments, …
Notice Periods and Termination
A guide to notice periods and employment termination in the UK, covering statutory notice, contractual notice, garden leave, payment in lieu …
Payroll Journal Entries
A guide to recording payroll transactions in the books, covering the journal entries for gross pay, tax deductions, National Insurance, …
Payroll Year End
A step-by-step guide to completing the UK payroll year end, covering final RTI submissions, issuing P60s, filing P11Ds and setting up the …
Redundancy Pay
A guide to redundancy pay in the UK, covering statutory entitlement, how to calculate payments, the tax treatment of redundancy pay and the …
Settlement Agreements
A guide to settlement agreements in the UK, covering what they are, how payments are structured, the tax treatment of each component, the …
Statutory Adoption Pay (SAP)
A guide to Statutory Adoption Pay in the UK, covering eligibility criteria, payment rates, the adoption pay period and how employers recover …
Student Loan Deductions from Payroll
A guide to student loan deductions in UK payroll, covering Plan 1, Plan 2, Plan 4 and Plan 5 thresholds, how deductions are calculated and …
Timesheet Management
A guide to timesheet management in the UK, covering why accurate time tracking matters, legal requirements under the Working Time …
What Are Employee Benefits?
A guide to employee benefits in the UK, covering types of benefits, HMRC tax treatment, reporting requirements and how benefits interact …
What is a P11D?
A guide to the P11D form, covering which benefits and expenses must be reported to HMRC, filing deadlines, Class 1A NICs and the option to …
What is a P45?
A guide to the P45 leaving certificate, covering what it contains, when it must be issued, how it is used by the new employer and what …
What is a P60?
A guide to the P60 end-of-year certificate, covering what information it contains, when employers must issue it and how employees use it.
What is a Payslip in Accounting?
An overview of what a payslip is, content requirements, and practical use in payroll and accounting for employers and employees.
What is a Salary Sacrifice Scheme?
A guide to salary sacrifice schemes in the UK, covering how they work, common benefits, tax and NIC savings, the impact on other …
What is Auto-Enrolment Pension?
A guide to auto-enrolment pensions in the UK, covering employer obligations, minimum contribution rates, eligibility criteria and how …
What is Gross Salary?
Gross salary explained: what it is, how it is calculated and what deductions reduce it to net pay.
What is PAYE Payroll?
A guide to the UK PAYE payroll system, covering how employers deduct income tax and National Insurance, key thresholds and reporting duties.
What is RTI Reporting?
A guide to Real Time Information reporting, covering what employers must submit to HMRC, deadlines and how RTI fits into the UK payroll …
What is Shared Parental Leave and Pay?
A guide to Shared Parental Leave and Shared Parental Pay in the UK, covering eligibility, how to split leave between parents, notice …
What is Statutory Maternity Pay?
A guide to Statutory Maternity Pay in the UK, covering eligibility criteria, payment rates, the qualifying period and how SMP is processed …
What is Statutory Paternity Pay?
A guide to Statutory Paternity Pay in the UK, covering eligibility criteria, payment rates, leave entitlement and how SPP is processed …
What is Statutory Sick Pay?
A guide to Statutory Sick Pay in the UK, covering who qualifies, current rates, qualifying days, employer duties and how SSP interacts with …
What is the National Living Wage?
A guide to the National Living Wage in the UK, covering current rates, who qualifies, the difference from the National Minimum Wage and how …
What is the National Minimum Wage?
A guide to the UK National Minimum Wage and National Living Wage, covering current rates by age, employer duties, pay calculations and …
Workplace Nursery Benefit
A guide to the workplace nursery benefit in the UK, covering the tax exemption, qualifying conditions, the difference from other childcare …