Tax and deductions from pay

New and updated

• Type:

  Employment law guide

  Deductions from wages and attachment of earnings

  Updated with information on the introduction of Plan 5 student loans from April 2026.

• Type:

  Employment law guide

  Pay As You Earn

  Updated with information on the removal of state aid reporting from April 2026.

• Type:

  Employment law guide

  Expenses

  This guide explains how employers should administer employee expenses, ensuring their tax and national insurance obligations are met.

• Type:

  Employment law guide

  Company car schemes and travel allowances

  Updated with advisory fuel rates for company cars applying from 1 June 2025.

• Type:

  Employment law guide

  Childcare benefits

  This guide explains the tax and national insurance liabilities that arise when employers provide childcare as an employee benefit.

• Type:

  Employment law guide

  Share schemes and share ownership plans

  This guide explains how employers can operate different types of employee share schemes and employee share ownership plans.

• Type:

  Employment law guide

  IR35

  Updated to reflect that changes to how small businesses are defined, from 6 April 2025, mean that some organisations will no longer be responsible for applying the IR35 rules.

• Type:

  FAQs

  Are long service awards subject to tax and national insurance?

  Long-service gifts consisting of tangible items or shares in the employing company are free of tax and national insurance only if...

• Type:

  FAQs

  Are free or subsidised employee meals a taxable benefit?

  Providing employees with free or subsidised meals on the employer's business premises or in any canteen is not taxable if the provision is part of an arrangement that is ...

• Type:

  Legal timetable

  Requirement to consult employee representatives on allocation of tips policies

  Updated to reflect the publication of the Government's Employment Rights Bill implementation roadmap.