ECH4005 - Employer and Contractor's Role: Introduction

Employers are required to comply with Regulations covering

• the operation of PAYE, NICs, Statutory Payments, National Minimum Wage (NMW) and Student Loan Deductions (SLDs), and
• the making of certain returns in respect of benefits and other expenses paid to their employees.

Contractors are required to comply with Regulations covering the operation of the Construction Industry Scheme (CIS).

Various guides, booklets, leaflets and supplements are issued to assist employers and contractors in understanding and operating schemes as well as online help and national helplines.

The guides/leaflets which employers and contractors will most frequently refer to are

• Employer's Further Guide to PAYE and NICs (CWG2)
• Statutory Sick Pay Leaflet for Employers (E14)
• Statutory Maternity Pay Leaflet for Employers (E15)
• Statutory Paternity Pay & Statutory Adoption Pay Leaflet for Employers (E16)
• Construction Industry Tax Deduction Scheme IR14/15 (CIS pre-6-4-2007)
• Construction Industry Tax Deduction Scheme CIS340-349 (CIS post-6-4-2007)
• Collection of Student Loans - Employer's Guide
• Class 1A National Insurance on Benefits in Kind (CWG5)
• Expenses and Benefits - A Tax Guide (480)
• Employee Travel (490)
• National minimum wage – A Short Guide for Employers.