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Updated on 6 April 2026

National Insurance numbers: information for employers

When taking on a new employee, one of the details you need to ask them for is their National Insurance number. This is often referred to as a NINO. This page tells you more about National Insurance numbers and what to do if your employee has not got one.

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Updated on 6 April 2026

Tax codes: what employers need to know

When you employ someone, you will need to collect income tax from their wages in accordance with their tax code. As an employer, your main role in relation to tax codes is to operate the code that HMRC give you and change the code when HMRC tell you to change it. However, it is helpful to ...

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.

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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.

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