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 2023:

  • Salary sacrifice section updated to reflect current rules. 

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.

    • IR35 Tax rule changes.

    • PAYE tax and national insurance.

    • Intermediaries’ returns.

    • Due diligence.


More information

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