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- Type:
- Employment law guide
Updated with information on the removal of state aid reporting from April 2026.
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- Type:
- Employment law guide
This guide explains how employers should administer employee expenses, ensuring their tax and national insurance obligations are met.
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- Type:
- Employment law guide
Updated with advisory fuel rates for company cars applying from 1 June 2025.
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- Type:
- Employment law guide
This guide explains the tax and national insurance liabilities that arise when employers provide childcare as an employee benefit.
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- Type:
- Employment law guide
This guide explains how employers can operate different types of employee share schemes and employee share ownership plans.
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- Type:
- FAQs
Long-service gifts consisting of tangible items or shares in the employing company are free of tax and national insurance only if...
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- Type:
- FAQs
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 ...
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- Type:
- Quick reference
Updated to include the rate of the lower earnings limit for 2025/26.
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- Date:
- 30 October 2024
- Type:
- Commentary and insights
The Budget, the first in the UK by a female chancellor, was designed to fill a public spending black hole, boost public services, secure financial compensation for victims of scandals, and maintain defence spending. Labour has sought to stand by its manifesto commitments and not apply extra taxes to 'working people'. However, as our panel of experts says, businesses will see considerable added costs.
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- Date:
- 30 October 2024
- Type:
- News
Chancellor Rachel Reeves has confirmed there will be a rise in employers' national insurance contributions to 15%, a lower figure than anticipated.