In this section:
- Taking on a new employee
- New employee: using the right tax code
- When an employee leaves or retires
- Employee events and special situations
Employee events and special situations
The guides listed below provide the information needed to deal with the PAYE tax and National Insurance implications of a range of different scenarios that may affect your business.Employee changes/events
- Employee going to work abroad
- If an employee or pensioner dies
- Employee gets a new tax code
- Employee gets a new benefit in kind
- Employee reaches 16
- Employee reaches State Pension age
- Employee joins or leaves a contracted-out occupational pension
- Employee starts or stops a directorship
- Employee goes on jury service
- Employee called up for reservist service in armed forces
Employee special situation
- Student employees
- Temporary or agency workers
- Trainees, young employees and New Deal participants
- Employee has a student loan
- Female employees entitled to reduced rate NICs
- Employee has more than one job
- Employees coming to the UK from abroad
- Employee takes a leave of absence
- Employee wants to work on freelance/self-employed basis
