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.
£100 +VAT
Payroll and PAYE
£100 +VAT
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.
Please Note: This course is relevant to the United Kingdom only
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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