Enterprise Management Incentive

Looking for a tax-efficient way to attract, reward and retain key employees? Enterprise Management Incentive (EMI) schemes can be a powerful tool for growing businesses, helping employees share in future success while offering valuable tax advantages for both employer and employee. Download our guide to learn how EMI schemes work, who qualifies and the key considerations before implementing a scheme.

Share Ownership for Employees – EMI

Retaining and motivating staff are key issues for many employers. Research in the UK and USA has shown a clear link between employee share ownership and increases in productivity. To read more – download the factsheet below:

Payroll – Basic Procedures

As an employer, you will be responsible for operating PAYE and calculating National Insurance Contributions (NICs). There are also certain statutory payments you may have to make from time to time which you need to be aware of. To read more – download the factsheet below:

Payroll – Real Time Information

We set out below details of how payroll information has to be submitted to HMRC under Real Time Information (RTI). To read more – download the factsheet below:

National Insurance

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. To read more – download the factsheet below: