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Employment taxes

Practical guidance, commentary and support on employment taxation, including: benefits and expenses, company car tax, national insurance, PAYE and real-time information, and the taxation of intermediaries.

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Exclusive

Payroll and Rewards Update 2023

This webinar from the Tax Faculty covers recent and upcoming changes in Payroll, Rewards and Employment taxes.
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TAXguide 01/23: Payroll rates, allowances and thresholds in 2023/24

PAYE rates, thresholds, allowances, etc for employers in 2023/24 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.
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Benefits and expenses

National Minimum Wage: the bigger cost of non-compliance
  • Article
  • 14 Nov 2023
The national minimum wage is likely to go above £11 next April, Chancellor Jeremy Hunt told the Conservative Party conference last month. But many employers are already in breach of the rules, so how should accountants be helping them ensure compliance?
Long term approach required for occupational health policy
  • Article
  • 12 Oct 2023
When devising healthcare policy, the government needs to take a holistic approach. This includes considering the trade-off between the cost of tax reliefs now with the reduction in spending in the future on healthcare and health-related social security benefits.
Exclusive Is it time for employers to start payrolling benefits and expenses?
  • Article
  • 03 Aug 2023
Peter Bickley shares his thoughts on the advantages and considerations when payrolling benefits.
Have your say: HMRC consultation on employee ownership trusts and employee benefit trusts
  • Article
  • 01 Aug 2023
Reforms to the tax treatment of EOTs and EBTs proposed in the paper are intended to focus the rules more effectively on the policy objectives of rewarding employees and encouraging more employee engagement. Another objective is to prevent tax advantages being obtained through the use of these trusts outside their intended purposes.
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Company car tax

Tax news in brief 29 November 2023
  • Article
  • 28 Nov 2023
Highlights from the broader tax news for the week ending 29 November 2023, including: HMRC’s compliance professional standards; VAT group registration delays; advisory fuel rates; and changes to HMRC’s Apprenticeship Levy Manual.
HMRC updates guidance on charging company-provided electric cars
  • Article
  • 26 Sep 2023
HMRC accepts that no taxable benefit arises where an employer reimburses their employee for the cost of charging a company-owned, wholly electric car that is available for private use.
Tax news in brief 30 August 2023
  • Article
  • 29 Aug 2023
Highlights from the broader tax news for the week ending 30 August 2023, including: HMRC service standards; advisory fuel rates; and a new HMRC technical manual.
Tax news in brief 31 May 2023
  • Article
  • 30 May 2023
Highlights from the broader tax news for the week ending 31 May 2023, including: advisory fuel rates; service availability indicators for payment plans; visitor levy legislation; and an update to SAYE bonus rates.
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IR35

Off-payroll working and umbrella companies – what good looks like
  • Article
  • 05 Dec 2023
HMRC has published guidelines to help organisations and contractors involved in off-payroll working (OPW) / IR35 understand what HMRC considers good practice.
Off-payroll working offset rules to be introduced from April 2024
  • Article
  • 22 Nov 2023
The Autumn Statement confirms a welcome new power to offset tax following a correction to an employment status determination.
NIC rate cuts for self-employed and employees
  • Article
  • 22 Nov 2023
National insurance contributions (NIC) will be reduced to 8% for the self-employed and to 10% for employees, and the flat rate class 2 NIC will be abolished for most self-employed, the chancellor has announced.
Tax news in brief 11 October 2023
  • Article
  • 11 Oct 2023
Highlights from the broader tax news for the week ending 11 October 2023, including: VAT helpline survey for insolvency practitioners; VAT treatment of drugs and medicines; and a platform change for HMRC’s CEST tool.
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National insurance

Autumn Finance Bill and NIC Bill
  • Article
  • 30 Nov 2023
ICAEW’s Tax Faculty highlights the key measures included in the Autumn Finance Bill and the NIC Bill.
Autumn Statement: the tax changes that didn’t make the headlines
  • Article
  • 29 Nov 2023
ICAEW’s Tax Faculty scans the Autumn Statement documents for other tax-related announcements. Various tax measures can be found in the Overview of tax legislation and rates, the Autumn Statement, and updated Tax information and impact notes.
Exclusive Autumn Statement 2023
  • Article
  • 27 Nov 2023
While headlines focused on the immediate cut in National Insurance, the key element of the Autumn Statement was the focus on long term plans aimed at resolving difficulties in the housing and infrastructure sectors. The challenge for the Chancellor is whether the electorate view these plans as credible, given implementation will have started and not completed before the next election.
Autumn Statement: short-term gain, medium-term loss
  • Article
  • 22 Nov 2023
The Autumn Statement included several measures that are welcome news for businesses, but the medium-term outlook looks less positive.
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PAYE and RTI

Exclusive Autumn Statement 2023
  • Article
  • 27 Nov 2023
While headlines focused on the immediate cut in National Insurance, the key element of the Autumn Statement was the focus on long term plans aimed at resolving difficulties in the housing and infrastructure sectors. The challenge for the Chancellor is whether the electorate view these plans as credible, given implementation will have started and not completed before the next election.
ICAEW technical round-up: November 2023
  • Article
  • 27 Nov 2023
This month’s top stories include a raft of Autumn Statement measures; HMRC issues its guidelines for compliance on what qualifies as R&D for tax purposes; and tips for returns for deceased individuals and estates.
Autumn Statement: short-term gain, medium-term loss
  • Article
  • 22 Nov 2023
The Autumn Statement included several measures that are welcome news for businesses, but the medium-term outlook looks less positive.
NIC rate cuts for self-employed and employees
  • Article
  • 22 Nov 2023
National insurance contributions (NIC) will be reduced to 8% for the self-employed and to 10% for employees, and the flat rate class 2 NIC will be abolished for most self-employed, the chancellor has announced.
Tax news in brief 23 November 2023
  • Article
  • 22 Nov 2023
Highlights from the broader tax news for the week ending 23 November 2023, including: VAT on local authority supplies of sporting services; reclaiming tax paid on loans to participators; income record viewer update; and gift holdover relief claims.
PAYE reporting for early payments of earnings at Christmas
  • Article
  • 07 Nov 2023
It is common practice for employers to pay earnings earlier than the normal or contractual payday at Christmas. But what date should employers quote on their PAYE RTI full payment submission (FPS)? And when should they submit the FPS to HMRC?
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Tax by country

United States
  • Listing
  • 10 Sep 2019
Look up tax rates, the latest tax news and information on double taxation treaties.
Germany
  • Listing
  • 21 Jun 2021
Look up tax rates, the latest tax news and information on double taxation treaties.
Brazil
  • Listing
  • 07 Sep 2015
Look up tax rates, the latest tax news and information on double taxation treaties.
See all our country guides

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