Income tax and national insurance

New and updated

• Type:

  Employment law guide

  Basic pay and benefits

  Updated to reflect that the Code of Practice and Employment (Allocation of Tips) Act 2023 will come into effect on 1 October 2024.

• Type:

  Employment law guide

  Pay As You Earn

  Updated to reflect the Government's 18 April 2024 announcement on mandating employer postcode reporting in special tax sites.

• Type:

  Quick reference

  National insurance lower earnings limit

  Updated to include the rate of the lower earnings limit for 2024/25. 

• Date:

  6 February 2023

  Type:

  Commentary and insights

  Hybrid working and tax: what employers need to know

  The now-defunct Office for Tax Simplification recently highlighted the need for tax policy to be aligned with modern working practices, including hybrid and remote working from overseas. Susan Ball, employment solutions partner at audit, tax and consulting firm RSM UK, looks at what employers need to know from a tax perspective.

• Type:

  Legal timetable

  Rise in national insurance contributions reversed

  The decision to increase national insurance contributions (NICs) by 1.25% is reversed.

• Type:

  Legal timetable

  National insurance primary threshold increases

  Updated to reflect that the National Insurance Contributions (Increase of Thresholds) Act 2022 has received Royal Assent.

• Type:

  FAQs

  Do all employers have to use real time information for their PAYE reporting?

• Type:

  FAQs

  What are the duties of the employer regarding leavers and new employees under the PAYE system?

• Type:

  FAQs

  What is the PAYE system?