In this section:
- Day to day PAYE
- PAYE at the end of the tax year
- Non-standard paydays or moving paydays
- PAYE for special types of pay
PAYE for special types of pay
Paying an employee on a 'free of tax' basis How 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 PAYE Work out the right PAYE tax and NICs on tips your employees receive - direct from customers, paid by you, or through a tronc
PAYE for shares and other non-cash payments An explanation of the rules for calculating and deducting the PAYE tax and NICs owed on 'readily convertible assets'
Incentive awards and PAYE The 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 PAYE An explanation of the different rules that apply if you pay holiday pay in advance or use certain holiday pay schemes
