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 ...

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 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.

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 ...

The information on this page is for you if have agreement from HMRC to be able to file on paper. You can find out about who qualifies for paper filing on our filing options page.

Under the Real Time Information (RTI) system, payroll reports cannot be sent to HMRC manually unless your circumstances fall within one of the very limited exceptions, explained in our section on filing options. You must therefore have some RTI compatible software in place for submitting ...