ICAEW.com works better with JavaScript enabled.

Employment taxes

Practical guidance, commentary and support on employment taxation, including: benefits and expenses, company car tax, national insurance, PAYE and real-time information, and the taxation of intermediaries.

Contents
Back to top
Start up meeting
Young men in a meeting
Exclusive

Payroll and Rewards Update 2024

This webinar from the Tax Faculty will provide an update on all the recent and upcoming changes to payroll, rewards and employment taxes in 2024/25.
Read more

TAXguide 03/24: Payroll rates, allowances and thresholds in 2024/25

PAYE rates, thresholds, allowances, etc for employers in 2024/25 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.
Read more

Benefits and expenses

ICAEW comments on new R&D tax relief clearance processes
  • Article
  • 30 May 2025
The proposed clearance regimes for research and development (R&D) tax relief set out in HMRC’s consultation need to provide material benefits to claimants, says ICAEW.
Tax news in brief 27 May 2025
  • Article
  • 27 May 2025
Highlights from the broader tax news for the week ending 27 May 2025, including: new HMRC calculators to help with claiming creative industry tax reliefs; and an update from HMRC on the new independent review of the loan charge.
Mercer - your one-stop-shop for employee benefits Mercer's experts can help you create cost-effective benefits packages that engage current employees and attract the talented people you need for future growth.
Exclusive Mercer salary sacrifice
  • Promotional material
  • 21 May 2025
Learn how salary sacrifice schemes can help reduce national insurance costs for employers and make benefits more affordable for employees. ICAEW members get 10% off Mercer's salary sacrifice benefits set-up fees.
View all

Company car tax

Tax news in brief 27 May 2025
  • Article
  • 27 May 2025
Highlights from the broader tax news for the week ending 27 May 2025, including: new HMRC calculators to help with claiming creative industry tax reliefs; and an update from HMRC on the new independent review of the loan charge.
Tax news in brief 26 February 2025
  • Article
  • 25 Feb 2025
Highlights from the broader tax news for the week ending 26 February 2025, including: a new feature in the agent services account (ASA); and an opinion from the general anti-abuse rule (GAAR) advisory panel on inheritance tax (IHT) arrangements.
Tax news in brief 27 November 2024
  • Article
  • 26 Nov 2024
Highlights from the broader tax news for the week ending 27 November 2024, including: updated HMRC advisory fuel rates; new HMRC guidance on Pillar 2; and developments with regard to land transaction tax.
Tax news in brief 5 June 2024
  • Article
  • 05 Jun 2024
Highlights from the broader tax news for the week ending 5 June 2024, including: HMRC publishes guidance on the abolition of multiple dwellings relief; an update on the VAT refund scheme for museums and galleries; and the Scottish visitor levy has been passed.
View all

IR35

Tax news in brief 7 May 2025
  • Article
  • 06 May 2025
Highlights from the broader tax news for the week ending 6 May 2025, including: a HMRC one-to-many campaign focusing on wealthy individuals; and new and updated tools from HMRC.
Government announces raft of tax simplification measures
  • Article
  • 29 Apr 2025
ICAEW’s Tax Faculty provides a summary of the key measures announced by the government on 28 April 2025 as part of a tax administration and simplification update, including a welcome delay to plans for mandatory payrolling of benefits in kind (BIK).
IR35 and employment tax status: where are we now?
  • Webinar
  • 29 Apr 2025
This webinar offers a timely refresher on IR35 and off-payroll working, featuring expert insights on personal service companies, umbrella company changes, HMRC updates, and recent case law.
Tax news in brief 16 April 2025
  • Article
  • 15 Apr 2025
Highlights from the broader tax news for the week ending 16 April 2025, including: an update from the government on the proposed consultation on pre-development costs; and new guidance from HMRC on the off-payroll working rules.
View all

Join the Tax Faculty

The Tax Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
Find out more
Tax Faculty image

National insurance

Exclusive Faculty news: June 2025
  • Helpsheets and support
  • 05 Jun 2025
Frank Haskew looks at the latest Tax Faculty activity, including: ICAEW’s response to the consultation on proposals for new powers to tackle tax agents facilitating non-compliance; and engagement with HMRC in relation to delays in issuing income tax repayments.
Boost from April tax rises absorbed by higher spending
  • Article
  • 23 May 2025
The provisional deficit for April 2025 of £20.2bn was £1.0bn higher than the same month last year as the rise in employer national insurance was not enough to fully offset increases in public spending and investment.
How to grow: mitigating rising employment costs
  • Article
  • 14 May 2025
Recent rises in employers’ National Insurance contributions and the national minimum wage have left businesses with very little room to pursue growth and innovation plans.
Upcoming July deadline for employment related securities returns
  • Article
  • 12 May 2025
ICAEW reminds employers of the 6 July deadline for submitting employment related securities returns and explains the new process for making a joint election to transfer an employer’s national insurance contributions (NIC) liability to an employee.
View all

PAYE and RTI

Boost from April tax rises absorbed by higher spending
  • Article
  • 23 May 2025
The provisional deficit for April 2025 of £20.2bn was £1.0bn higher than the same month last year as the rise in employer national insurance was not enough to fully offset increases in public spending and investment.
Tolley's national insurance contributions, 2025-26
  • Library book
  • 23 May 2025
An annual book summarising law and practice relating to National Insurance, bringing together all relevant legislation, case law and ancillary material. It is arranged by subject, with various aspects being covered in turn. Worked examples, as well as commentary in the form of notes, are included to clarify complex points.
Exclusive Mercer salary sacrifice
  • Promotional material
  • 21 May 2025
Learn how salary sacrifice schemes can help reduce national insurance costs for employers and make benefits more affordable for employees. ICAEW members get 10% off Mercer's salary sacrifice benefits set-up fees.
ICAEW welcomes delay to mandatory payrolling of benefits
  • Article
  • 06 May 2025
The government’s announcement that the introduction of mandatory payrolling of benefits in kind (BIK) has been delayed from 6 April 2026 to 6 April 2027 follows comprehensive feedback from ICAEW and other stakeholders.
Exclusive Get ahead with 2024/25 tax returns
  • Article
  • 01 May 2025
Are you aware of the key changes to income tax self assessment (ITSA) returns for 2024/25? From the extension of the cash basis to new tax return boxes for cryptoassets, ICAEW’s Tax Faculty provides a guide, and looks ahead to 2025/26.
New process and rules for international employees
  • Article
  • 25 Apr 2025
ICAEW is reminding employers of the changes made from 6 April 2025 to the process for operating pay as you earn (PAYE) for globally mobile or treaty non-resident employees and to overseas workdays relief.
View all

Tax by country

A summary of resources available online and in print for taxation across the world, including double tax treaties and local tax guides.

Watch a Tax Faculty webinar

Webinars and videos have been designed by the Tax Faculty to provide practical guidance to practitioners on important developments to tax practice and policy.

You can register for Tax Faculty webinars by visiting our events page.
Register now
Cameraman filming