Special types of employee pay
Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc
When to operate PAYE if your employee gets incentive awards from you or someone else
Operate PAYE on payments in kind that can be sold or cashed in
PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees
What to do about tax and National Insurance if you pay an employee free of tax
Information about when an employer can operate a National Insurance contributions only scheme and reporting the payroll
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions, or both
