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Pay and benefits
Updated with information on the introduction of Plan 5 student loans from April 2026.
Updated with information on the removal of state aid reporting from April 2026.
Updated to promote upcoming chapters for our newest International guides.
Updated to include new benchmarking survey data on men's health support and pay awards July 2025.
The previous Basic pay and benefits guide has been split into five sections: Bonuses, Share schemes and share ownership plans, Childcare benefits, Company car schemes and travel allowances and Expenses.
This guide explains how employers should administer employee expenses, ensuring their tax and national insurance obligations are met.
Updated with advisory fuel rates for company cars applying from 1 June 2025.
This guide explains the tax and national insurance liabilities that arise when employers provide childcare as an employee benefit.
This guide explains how employers can operate different types of employee share schemes and employee share ownership plans.
Updated to include the Brightmine pay settlement data for the three months to the end of June 2025. Brightmine will publish the next pay figures on 20 August 2025.
HR and legal information and guidance relating to pay and benefits.