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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 ...

peoples arms raised to volunteer
Updated on 6 April 2026

Payments to volunteers

If you take on volunteers (which could include people that you offer work shadowing or work experience to for example), it is likely that you will make payments to them. It is important to understand how you should treat these for income tax and National Insurance (NIC) purposes and the ‘employer’ ...

A person arranging homemade wooden scrabble tiles to spell the word 'ERROR'
Updated on 6 April 2026

Dealing with PAYE errors

Penalties are fines issued by HMRC where a person has not done something they should have. They are generally charged for either not doing something at the correct time or not doing something accurately. Here we look at what might happen if you operate Pay As You Earn (PAYE) incorrectly.

A pad of paper with a blue pen, written on the paper in blue ink are the words 'RECORD KEEPING'
Updated on 6 April 2026

Keeping records as an employer

As an employer you have to keep records about your employees. This page tells you more about the records you need to keep. 

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