The UK Rules
'Follow the Regulations'
PAYE

Workplace Salaries and Tax Records

This 'Pay As You Earn' (PAYE) section includes information about the National Minimum Wage and the current payment rates.

YOUR PAY, TAX & WAGE: What is PAYE Tax?

The UK Pay As You Earn (PAYE) system is a method of paying national insurance contributions and income tax.

Tax and national insurance contributions get deducted from your wages, or occupational pension, by your employer.

That process happens before you receive your pension or wages.

Find out how to keep pay and tax records and the correct procedures for using PAYE forms: P45, P60, P11D.

This is where you get expert advice about you payment rights as workers and employers.

There is extra information about the pay you need to declare and how to report cash in hand payments.

Pay and Taxes Guide

Childcare Vouchers: Online Better Off Calculator GuideChildcare Vouchers Calculator

HMRC CHILDCARE VOUCHERS: The online 'better off calculator' is a Government guide. It helps you determine whether claiming tax credits is best for you. Maybe vouchers from your employer would be better? Parents should use the childcare vouchers better off calculator as a general guide only.


National Living WageNational Living Wage

NATIONAL LIVING WAGE: 2016 saw a significant rise in the mandatory National Living Wage for workers who are aged twenty five years or older and those based in the nation's capital also saw further hourly pay increases in the London Living Wage.


The National Minimum WageNational Minimum Wage

UK NATIONAL MINIMUM WAGE: Although it is related to the Living Wage, the entitlements are not the same and employers may be penalized for not paying it. Find out exactly who gets the minimum wage and learn about the responsibilities for employers to ensure their workers receive the minimum amount due to them.


National Minimum Wage and National Living Wage RatesMinimum Wage and Living Wage Rates

NATIONAL MINIMUM WAGE RATES: The National Minimum Wage rates change every October in the United Kingdom, whereas the rate for the National Living Wage changes in April. Learn how these hourly pay increases provide an annual boost to your standard of living. Click through for the Welsh language version.


Register with HMRC as an EmployerRegister with HMRC as an Employer

REGISTERING AS AN EMPLOYER: You will need to register with HMRC as an employer if you start employing people. New employers usually prefer to register as an employer online using the government facility.


Your Pay at Work, Tax, and the National Minimum Wage