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New employee - special situations

Follow the links below to find out about the different PAYE (Pay As You Earn) tax and National Insurance procedures that can apply if any of your employees fall into the following categories.

Student employees

Employee has a student loan

Employees coming to the UK from abroad

Temporary or agency workers

Employee wants to work on freelance/self-employed basis

Female employees entitled to reduced rate NICs

Employee has more than one job

Trainees, young employees and New Deal participants

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