Payroll and PAYE

by Sarah Laing

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.

price £100+vat
cpd hours 4 CPD hours
access 120 days' access

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

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Contents

  • Employment status
    • The implications of employment status
    • Statutory rules
    • Legal framework
    • The facts
    • Mutuality of obligations
    • In business on their own account
    • Spotting self-employment
    • IR35 rules
    • Who do the IR35 rules affect?
  • NICs
    • National Insurance: An overview
    • The basics
    • Just another tax?
    • 2025 rates and thresholds
    • Employment: Class 1 NICs
    • Employment: Class 1A and 1B
    • Self-employed: Class 2 NICs
    • Self-employed: Class 4 NICs
    • Voluntary contributions and more
    • Voluntary contributions and practicalities
    • Claiming employment allowance
    • Statutory payments
  • PAYE tax
    • Employing staff
    • Introduction to PAYE
    • New starters
    • PAYE codes
    • NMW and NLW obligations
    • Student loan repayments
    • Salary sacrifice
    • Optional remuneration arrangements
    • Payrolling pension contributions
  • Payroll reporting
    • Real Time Information programme
    • Full payment submissions
    • PAYE penalties
    • Recording expenses and benefits
    • Payrolling benefits
    • PAYE Settlement Agreements

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.

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