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
- Understand all you need to know about employment and payroll taxes
- Get to grips with how to determine employment status and apply IR35 rules correctly
- Be up to date on different classes of NICs and who pays them
- Recognise employer obligations when employing and paying people
- Operate a PAYE system, understand the reporting obligations and penalties for non compliance
- Correctly report employee expenses and benefits
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.
Look inside
Contents
How it works
Author
Sarah Laing
Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.
