Publications
National Insurance
National insurance contributions (NICs) are essentially a tax on earned income. The NICs regime divides income into different […]
National Minimum Wage
The National Minimum Wage (NMW) and National Living Wage (NLW) are the legal minimum wage rates that must […]
Occupational Pension Schemes: Trustees’ Responsibilities
Many employers offer their staff an opportunity to save for their retirement through an occupational (or company) pension […]
Payroll – Basic Procedures
As an employer, you will be responsible for operating PAYE and calculating National Insurance Contributions (NICs). There are […]
Payroll – Real Time Information
We set out below details of how payroll information has to be submitted to HMRC under Real Time […]