In this section:
- Employee starting or leaving
- Maternity, paternity, adoption, sickness
- Employee change of circumstance
Employee change of circumstance
Follow the links below to find out about the PAYE (Pay As You Earn) tax and National Insurance procedures that apply if these situations apply to your employees.
When an employee leaves or retires
Maternity, paternity, adoption and sickness
Employee reaches State Pension age
Employee starts or stops a directorship
Employee wants to work on a freelance/self employed basis
Employee joins or leaves a contracted-out occupational pension
Employee gets a new benefit in kind
If an employee or pensioner dies
Employee takes a leave of absence
