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What to do about tax and National Insurance if you pay an employee free of tax.
When to operate PAYE if your employee gets incentive awards from you or someone else.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc.
Find out how to operate PAYE if you pay your employees with assets that can be sold or cashed in, like stocks, shares or cryptoassets.
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions (NICs), or both.
PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees.
Information about when an employer can operate a National Insurance contributions (NICs) only scheme and reporting the payroll.
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