Benefits in kind
Cars, medical cover and other employee benefits.
Employment tax extends beyond payroll calculations. Benefits, expenses, company cars, termination payments, PAYE Settlement Agreements, employment status and off-payroll workers can all create separate employer obligations.
The key question is usually not whether somebody receives a payment from the business; it is what the payment represents and which Income Tax and National Insurance rules apply.
Give us the workforce and payment or benefit involved.
Prefer to call? 0800 135 7323
The payment, benefit or working relationship needs to be classified before PAYE and NIC treatment can be determined.
Salary, reimbursed expenses, benefits, termination packages and contractor payments can all look like business costs but follow different tax rules.
The scope can cover one employee issue or a wider employer compliance review.
Cars, medical cover and other employee benefits.
Travel, subsistence and reimbursed costs.
Employer-settled tax on qualifying minor or irregular benefits.
Tax status of individuals working outside standard payroll arrangements.
Tax and NIC treatment of termination packages.
PAYE and employment-tax record reviews.
Understand who receives what and why.
Contracts, payroll and expense records are examined.
PAYE, NIC and reporting requirements are determined.
Payroll, benefit or disclosure treatment is agreed.
Employer NIC and benefit-related NIC should be considered when budgeting remuneration and benefits.
Employment Allowance is not available to every employer, and special NIC thresholds can apply to certain younger employees, apprentices, veterans and designated zones.
Current PAYE and NIC figures for 2026/27.
Official employer rates ↗Eligibility and claiming rules for employers.
Employment Allowance ↗No. The nature of the expense and applicable exemption determine whether tax and NIC arise.
It allows employers to settle tax on certain minor, irregular or impracticable employee benefits, subject to HMRC's rules.
Usually where it is available for private use, although the benefit calculation depends on the vehicle and circumstances.
Only where the tax status and any off-payroll rules support that treatment.
No. The package must be analysed because salary, notice pay and other elements can be fully taxable.
Yes. Where errors are identified, the relevant periods and disclosure position need to be established from the facts.