Employment issues (tax)
Concise information on the tax issues relevant to both employers and employees.
Cars for employees
Employer provided cars, commonly referred to as company cars are taxed by reference to the list price of the car but graduated according to the level of its carbon dioxide (CO2) emissions.
Employer supported childcare
The tax and NIC exemption for employer-contracted childcare and employer-provided childcare vouchers has been very popular with both employers and employees alike.
The remuneration of many directors and employees comprises a package of salary and benefits.
Homeworking and tax relief for employees
Homeworking is the norm for many employees but how do the rules work with regard to the tax and what expenses are deductible.
National Insurance contributions (NICs) are essentially a tax on earned income. The NICs regime divides income into different classes: Class 1 contributions are payable on earnings from employment, while the profits of the self-employed are liable to Class 2 and 4 contributions.
Payroll – basic procedures
This factsheet outlines what you need to do to set-up and run your payroll.
Payroll Real Time Information
Significant changes are being made to the way payroll information needs to be submitted to HMRC. Read our guidance on how payroll operates under Real Time Information (RTI).
Share ownership for employees – EMI
Retaining and motivating staff are key issues for many employers. The Enterprise Management Incentive enables options to be granted to employees which may allow the shares to be received without any tax bill arising until the shares are sold.
Travel and subsistence for Directors and employees
Travelling and subsistence expenditure incurred by or on behalf of employees gives rise to many problems.
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