In this section we look at some common pay elements and deductions. This includes separate guidance on the minimum wage, holiday pay, sick pay and auto enrolment.

At the end of the tax year, you will need to make your final submissions and deal with the relevant end of year documents. You will also need to get ready to start the new tax year. Here, we look at the various tasks you may have to deal with to complete the end of year process. We also look at the ...

This page covers what to do when an employee leaves your employment, including giving them a P45. For guidance on things to think about if you need to dismiss an employee, or if your employee resigns, see our employment law section.

In this section we look at the main activities associated with running a payroll, including making submissions to HMRC, paying your employee and paying HMRC.

When you hire someone, for tax purposes you need to understand whether the law sees them as your employee or sees them as self-employed. If they are your employee then you have important responsibilities, including deducting tax and National Insurance from their wages and paying the money over to ...

Here we look at some general considerations around setting yourself up as an employer – this includes providing more detail about two key aspects – registering as an employer, and your payroll filing options. You should also start planning for automatic enrolment, because as soon as you take on an ...