Employment issues (tax)

Concise information on the tax issues relevant to both employers and employees. Click on the links below to access the relevant details.

Employment benefits

The remuneration of many directors and employees comprises a package of salary and benefits. In this factsheet we consider some of the main benefit rules.

Cars for employees

This factsheet set out the main areas to consider and the tax and national insurance implications with employer provided cars.

The tax and NIC exemption for employer-contracted childcare and employer-provided childcare vouchers has been very popular with both employers and employees alike. This factsheet outlines the exemptions available.

National insurance

National Insurance contributions (NICs) are essentially a tax on earned income. The NICs regime divides income into different classes: Class 1 contributions are payable on earnings from employment, while the profits of the self-employed are liable to Class 2 and 4 contributions. This factsheet highlights the areas you need to consider and identifies some of the potential problems.

Homeworking and tax relief for employees

It is now very common for many employees to work from home, but this does mean that it is important to understand how the rules work with this.

Payroll - basic procedures

This factsheet outlines what you need to do to set-up and run your payroll.

Share ownership for employees - EMI

Retaining and motivating staff are key issues for many employers. The Enterprise Management Incentive enables options to be granted to employees which may allow the shares to be received without any tax bill arising until the shares are sold. This factsheet gives an overview of EMI.

Travel and subsistence for Directors and employees

Travelling and subsistence expenditure incurred by or on behalf of employees gives rise to many problems. This factsheet highlights the main areas to consider in deciding whether tax relief is available on travel and subsistence.

Payroll Real Time Information

A guide to the Real Time Information payroll rules.

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Employment issues (tax)

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