Payroll and PAYE
Revised and up to date for 2025/26. The rules for taking on employees are the same for every business. Strict compliance obligations apply to the PAYE regime, and there are severe penalties for getting it wrong. With a focus on IR35 and employment status, this course gives you everything you need to know about employment and payroll taxes.
Payroll and PAYE
This course will enable you to
About the course
The rules for taking on employees are the same regardless of the size of the business. Strict compliance obligations apply to the Pay As You Earn (PAYE) regime and there are severe penalties for getting it wrong.
To start with this course guides you through how to determine accurate employment status under IR35. It covers payroll operations related to tax and National Insurance contributions (NICs), considering individual contributions based on employment status, earnings, and gaps in NI records. The course also explores common payroll reporting and compliance issues, including benefit-in-kind reporting.
Enhancing your grasp of employment status and IR35 ensures accurate tax compliance, mitigates substantial risk, and ensures you are giving the right advice to your employer or clients.
