We understand that auto-enrolment is one aspect of being an employer that can cause some worry, so here we go into some detail about it. For an overview of other obligations that you may have when taking someone on, go to our employment law page.

As an employer, you may have employees needing to take time off due to pregnancy (or their partner’s pregnancy) or because they are adopting a child. This page explains more about the minimum payments due to employees during periods of parental leave. You can, of course, decide to pay your employee ...

Statutory Sick Pay (SSP) is a payment given by employers to employees who are off work sick. If you employ someone, you might need to think about SSP. This page tells you the basics of SSP and how to deal with SSP for tax and National Insurance (NIC) purposes in your payroll. 

Most workers are legally entitled to paid holidays/annual leave. On this page, we look at the rules in more detail and explain how to calculate and pay holiday pay. It should be noted that holiday pay is a complex and ever-changing area of law.

Most workers are entitled to a minimum wage by law. If you employ someone, you must pay them at least the National Minimum Wage (NMW) or National Living Wage (NLW). The rules can be complicated. This page gives a basic overview of the rules and tells you where to find further information. For an ...

The information on this page is for you if have agreement from HMRC to be able to file on paper. You can find out about who qualifies for paper filing, on our filing options page.