This page tells paper filers how to calculate and record the right deductions from their employee's pay. If you are an online filer, your payroll software will do the calculations for you.

As an employer, you may have employees needing to take time off due to pregnancy (or their partner’s pregnancy) or because they are adopting a child. This page gives you an overview of the minimum payments that may be due to employees during periods of parental leave. You can, of course, decide to ...

We understand that auto-enrolment is one aspect of being an employer that can cause some worry, so here we go into some detail about it. For an overview of other obligations that you may have when taking someone on, go to our employment law page.

Most workers are legally entitled to paid holidays/annual leave. On this page, we look at the rules in more detail and explain how to calculate and pay holiday pay. It should be noted that holiday pay is a complex and ever-changing area of law.

Statutory sick pay (SSP) is a payment given by employers to employees who are off work sick. If you employ someone, you might need to think about statutory sick pay. This page tells you the basics of statutory sick pay and how to deal with it for tax and National Insurance contributions (NIC) ...

Most workers are entitled to a minimum wage by law. If you employ someone, you must pay them at least the National Minimum Wage (NMW) or National Living Wage (NLW). The rules can be complicated. This page gives a basic overview of the rules and tells you where to find further information. For an ...