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A person writing on a pad of white paper, the words 'PAY AS YOU EARN' are written in black handwriting and underlined.
Updated on 6 April 2026

How the Pay As You Earn system works: an employer's guide

On this page we tell you more about how PAYE deductions work. For most employers, their PAYE deductions will be handled by their payroll software. Even those who are running their payroll manually can access help in the form of PAYE tax and National Insurance calculators. Nevertheless, if you want ...

A table of origami shirts made from white paper, each wearing a little blue tie except for one that is wearing a red tie, a person is pointing to the origami shirt wearing the red tie.
Updated on 6 April 2026

Setting up as an employer

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 ...

a blue sky with a wooden street sign, 4 arrows are nailed to the sign pointing in different directions saying 'HELP', 'SUPPORT', 'ADVICE', 'GUIDANCE'.
Updated on 6 April 2026

Tax status: guidance for employers

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 ...

A person writing on a screen, an image of shaking hands, the word 'EMPLOYEE' written to the left of it and the word 'EMPLOYER' written to the right.
Updated on 6 April 2026

Taking on an employee: an introduction

Once you have made the decision to hire someone there are some important issues that you must think about, particularly if you become an employer. Our guidance will help you understand whether you are an employer, and if so, what you have to do.

2 pieces of wooden jigsaw being held together by a person, each jigsaw piece has words written on them, one says 'BUSINESS' and the other says 'GOVERNMENT SUPPORT'.
Updated on 6 April 2026

Access to work scheme

Here we discuss the assistance available through the access to work scheme to help get disabled people into work and keep them in work, looking in particular at potential tax implications.

A calculator with the words 'TAX HELP' on the screen, next to the calculator is a pen, the background is made up of paperwork.
Updated on 1 June 2026

Minimum wage, tax and benefits help for care workers

Domiciliary care workers can face some challenges when it comes to understanding their minimum wage, tax and benefit positions due to the nature of care work and the travel patterns involved. Here, we give you an overview of some of the main issues and tell you where to get more help.

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