We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Minimum working age and pay for children, how to apply for performance licences and what local council bylaws say about employing children, paying someone over 16
Getting help with tax returns, allowances, tax codes, filling in forms and what to do if you owe HMRC
How to pay a PAYE Settlement Agreement (PSA), including payment methods, reference numbers, bank details and deadlines.
How to pay Class 2 self-employed National Insurance contributions - online, bank transfer, cheque, payslips.
Get business support and advice over the phone and online - setting up and running a business.
Download HMRC's free payroll software Basic PAYE Tools
Records and paperwork you must keep if you're self-employed as a sole trader or partner in a business: income, costs, profit, how long to keep records.
Employers must make reasonable adjustments to make sure workers with disabilities or health conditions are not substantially disadvantaged
Claim up to £10,500 off your employer's National Insurance (NI), who is eligible, how to claim using your payroll software.
Apply for a sponsor licence so you can sponsor foreign workers or students to come and work or study in the UK
Employer and employee guide to unpaid parental leave - eligibility, how much leave can be taken and notice periods, postponing leave
Working while taking your pension, State Pension age, retirement age, how long you can work, tax and national insurance, flexible working, discrimination
Understand the letters and numbers in your employee's tax codes, know when to update someone's tax code
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.
'Defined contribution' and 'defined benefit' pension schemes - what they are and what you'll get from them
Claim compensation if your employer is insolvent and you were not paid for your notice period
Employer calculator - calculate your employee’s statutory redundancy payment
What new employers need to do for PAYE, including choosing whether to run payroll yourself, paying someone for the first time and keeping records.
Estimate your armed forces pension - get a forecast of your armed forces pension, apply online or by post
Whistleblowing - what it is, who to tell, what to expect and how to complain if you're treated unfairly.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).