Knowledge Centre Category: Paying People

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Directors’ pay: payroll or freelance decision maker

Directors of companies or CICs must almost always be paid through payroll; this tool shows the very limited circumstances where exceptions might apply.

Newsletter Budget 2025 – Pension salary sacrifice changes from April 2029

The Autumn Budget introduces a cap on National Insurance savings for salary-sacrificed pension contributions, limiting NI relief to the first £2,000 from April 2029. Employees and employers will face NI charges on excess amounts, while employer pension contributions outside salary sacrifice remain free of NICs, making remuneration structuring more important than ever.

Payroll FAQs

Discussing some of the common question we get asked about payroll. Including paying directors, holiday entitlement and claiming the Employment Allowance.

Employment Intermediaries

An intermediary is any person or business that arranges for an individual to work for a third party, or pays them for work done for a third party. This is commonly referred to as an employment agency or employment intermediary. This explains potential reporting requirements.

Salary Sacrifice

A practical guide to salary sacrifice for all employers, with a focus on ethical, green, and financially beneficial options.

The Tax Calendar

A clear summary of essential UK tax dates for self-assessment, employers, and limited companies. Staying informed means avoiding penalties and keeping your finances well-managed.

Employed or Self Employed?

Also known as employment status, this has significant tax, national insurance and legal implications.

Can Company Directors Also Be Consultants?

Companies have attempted to save both employee and employer’s National Insurance by paying directors as consultants. However, this will usually not work.

Charging Rent for Use of My Home

If you work from home a licence agreement can be agreed upon for the company to use part of the home.

Construction Industry Scheme (CIS)

The Construction Industry Scheme (CIS), administered by HMRC, regulates payments made from UK construction sector contractors to subcontractors to ensure tax compliance and proper reporting.