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

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.

  • IR35 Tax rule changes.

  • PAYE tax and national insurance.

  • Intermediaries’ returns.

  • Due diligence.

More information

• Employment law update
• Working time regulations
• Fleet Management Qualification Briefing Note