PAYE for special types of pay

Paying an employee on a 'free of tax' basisHow to operate PAYE if you pay an employee a fixed take-home amount each payday rather than a fixed gross amount

Tips, gratuities and service charges and PAYEWork out the right PAYE tax and NICs on tips your employees receive – direct from customers, paid by you, or through a tronc

Salary sacrifice: an overview for employersKey ways salary sacrifice can affect employers including PAYE implications

PAYE for shares and other non-cash paymentsAn explanation of the rules for calculating and deducting the PAYE tax and NICs owed on ‘readily convertible assets’

Incentive awards and PAYEThe rules differ depending on whether an incentive award is cash or non-cash, and whether it’s provided by you or another business

Holiday pay and PAYEAn explanation of the different rules that apply if you pay holiday pay in advance or use certain holiday pay schemes