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


  • 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.


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