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folders in a filing cabinet, the front folder reads 'EMPLOYEE BENEFITS' others behind this read 'INSURANCE', 'PAYROLL' and 'MISC'.
Updated on 6 April 2026

PAYE filing options for employers

Under the Real Time Information (RTI) system, most employers have to send Pay As You Earn (PAYE) information to HMRC online. A few employers can use paper to send information to HMRC. This page tells you more about online and paper filing.

the words 'REGISTER NOW' next to a toggle button, a person is sliding the toggle to show 'ON'
Updated on 6 April 2026

Registering as an employer

This page tells you when you must register as an employer with HMRC and how to do it. Please note that there are a handful of occasions when you do not need to register with HMRC, even if you are an employer, which are also explained. 

a person and their carer, sitting and holding hands
Updated on 6 April 2026

Independent living: paying for care

The government encourage independent living by giving you choice on how your needs are met. If you qualify, you can get money from different schemes so you can choose and pay for your own support and services. You may also choose to pay for help with your own money.

the word 'EMPLOYMENT' is spelt out using wooden scrabble blocks
Updated on 6 April 2026

Employing a disabled person

You may be considering employing a disabled person for their abilities, skills or experience. On this page, we look at the support, tax-related and otherwise, that employers can access.

wooden blocks making a bridge with a gap in it, one block is being held in place to allow the wooden figure to cross, on this block the word 'BENEFITS' is written on the side.
Updated on 6 April 2026

Employers: understanding employees' welfare benefits

As an employer, you may wonder why you need to worry about universal credit (UC). We give an overview on this page, together with some information about how your actions as an employer can impact your employee’s benefits.

a drawing of an employee with 2 further drawings above showing options of being at home with family or staying employed at work
Updated on 6 April 2026

Job retention scheme

The coronavirus (COVID-19) pandemic had far-reaching financial impacts on individuals and businesses across the UK, and indeed across the world. This page sets out some information for employers about the Coronavirus Job Retention Scheme. The scheme closed on 30 September 2021. However, this page ...

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