businesses & corporations

individuals & employees

New employees, employee changes and events

In this section:

Employee starting or leaving
Maternity, paternity, adoption, sickness
Employee change of circumstance

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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 going to work abroad

Employee gets a new tax code

Employee reaches State Pension age

Employee starts or stops a directorship

Employee wants to work on a freelance/self employed basis

Employee goes on jury service

Employee joins or leaves a contracted-out occupational pension

Employee gets a new benefit in kind

If an employee or pensioner dies

Employee reaches 16

Employee takes a leave of absence

Employee called up for reservist service in armed forces

Employee changes their gender