Employment taxes

This chapter covers all financial matters relevant to employers: national minimal wage, employee expenses, tax deadlines, salary sacrifice, pensions, payment of the Apprenticeship Levy and employment status.

Updates for 2021:

• IR35 tax changes.
• Trivial benefits. 

Download the Employment taxes chapter of the Yearbook of Road Transport Law

Contents:

• National minimum wage (NMW).
• Employee expenses.
  • Incidental overnight expenses.
  • Allowances.
    • Benchmark day subsistence.
    • Driver overnight allowances.
    • Overseas allowances.
    • HMRC approval notice.
    • Checking system.
• Trivial benefits.
• Employer tax deadlines.
  • Form P60.
  • P11D.
  • PAYE settlement agreement.
  • Payroll deadlines.
• Salary sacrifice.
• Pensions auto-enrolment.
• Payment of the Apprenticeship Levy.
• Employment status.
• Agency workers.
  • PAYE tax and national insurance.
  • Intermediaries’ returns.
  • Limited company drivers.
  • Due diligence.