Employment Tax Guidance

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Employment Tax

Understand and answer the tax, national insurance and employment law questions that relate to employees and payroll operation. Employers, payroll operators, advisers and HR professionals can find practical and wide-ranging help in an easy-to-navigate online service.
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Latest Guidance
Employment_tax_img
8 Aug 2019

IntroductionThe employment allowance is available to most employers, reducing their liability to secondary Class 1 National Insurance contributions (NICs). It is a flat...

Employment_tax_img7
8 Aug 2019

There are three classes of NIC relevant to employment income: Class 1, Class 1A and Class 1B.Class 1 NICA primary Class 1 liability arises on employees unless they...

Employment_tax_img8
8 Aug 2019

BackgroundUntil 11 May 1977 a married woman or a widow could elect not to pay full rate National Insurance contributions (NIC) and, instead pay a small contribution which...

Employment_tax_img4
8 Aug 2019

Although it does not happen too often, there can be cases where an individual treated as an employed earner is actually self-employed, but there is a greater number of...

Employment_tax_img2
8 Aug 2019

BackgroundWhen applying the usual status tests to individuals, the tax and NIC position will generally be the same. However, there are certain individuals who, because of...

Employment_tax_img2
8 Aug 2019

Employed or self-employed?As is the case with income tax, it is not a matter of choice whether an individual is employed or self-employed for NIC purposes. The...

Employment_tax_img4
8 Aug 2019

IntroductionShare Incentive Plans (SIPs), originally known as ‘All Employee Share Ownership Plans’, were introduced at the same time as EMI. Since their introduction, the...

Employment_tax_img9
8 Aug 2019

When security deposits for PAYE and CIS are usedHMRC is able to ask employers for a security where there is a serious risk that they will not be able to pay over their...

Employment_tax_img2
8 Aug 2019

Under the Taxes Management Act 1970, an individual is under a general legal obligation to inform HMRC of changes in their personal circumstances that may affect their tax...

Employment_tax_img7
8 Aug 2019

PAYE is an acronym for Pay As You Earn. Despite this label, the employee ('you' in the title) has little involvement in the PAYE process, other than suffering the income...

Latest Guidance
Employment_tax_img
Employment Tax

IntroductionThe employment allowance is available to most employers, reducing their liability to secondary Class 1 National Insurance contributions (NICs). It is a flat...

Employment_tax_img7
Employment Tax

There are three classes of NIC relevant to employment income: Class 1, Class 1A and Class 1B.Class 1 NICA primary Class 1 liability arises on employees unless they...

Employment_tax_img8
Employment Tax

BackgroundUntil 11 May 1977 a married woman or a widow could elect not to pay full rate National Insurance contributions (NIC) and, instead pay a small contribution which...

Employment_tax_img4
Employment Tax

Although it does not happen too often, there can be cases where an individual treated as an employed earner is actually self-employed, but there is a greater number of...

Employment_tax_img2
Employment Tax

BackgroundWhen applying the usual status tests to individuals, the tax and NIC position will generally be the same. However, there are certain individuals who, because of...

Employment_tax_img2
Employment Tax

Employed or self-employed?As is the case with income tax, it is not a matter of choice whether an individual is employed or self-employed for NIC purposes. The...

Employment_tax_img4
Employment Tax

IntroductionShare Incentive Plans (SIPs), originally known as ‘All Employee Share Ownership Plans’, were introduced at the same time as EMI. Since their introduction, the...

Employment_tax_img9
Employment Tax

When security deposits for PAYE and CIS are usedHMRC is able to ask employers for a security where there is a serious risk that they will not be able to pay over their...

Employment_tax_img2
Employment Tax

Under the Taxes Management Act 1970, an individual is under a general legal obligation to inform HMRC of changes in their personal circumstances that may affect their tax...

Employment_tax_img7
Employment Tax

PAYE is an acronym for Pay As You Earn. Despite this label, the employee ('you' in the title) has little involvement in the PAYE process, other than suffering the income...