Employment and Payroll Taxes
Revised and up to date for 2025/26. Employment and Payroll Taxes is a useful reference tool for both employers and employees. This course provides an introduction to employment and payroll tax and explores some of the more common issues.
Employment and Payroll Taxes
This course will enable you to
About the course
The Pay As You Earn (PAYE) system for employment tax and National Insurance (NI) is designed to make life easier for employees, because it is generally the employer's responsibility to get contributions to HMRC right. For the employer, there is a series of compliance procedures, which they must adhere to, and a severe penalty regime in operation if they fail to satisfy their employment tax obligations.
As an accountant or finance professional, it is important to understand, for tax purposes, how to determine an individual's employment status, how to operate PAYE, and the implications of the expenses and benefits-in-kind regime.
This course covers all these areas and more, giving a broad understanding of how employment tax works. Employment and Payroll Taxes is a useful reference tool for both employers and employees, as well as accountants in both practice and industry. By the end of the course, you will have a good understanding of the basic principles of employment tax, enabling you to approach the subject with confidence in your accounting or finance role.
