Employment remuneration and 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 2024:

  • Title changed to better align with content.
  • Incidental overnight expenses updated.

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


  • National minimum wage (NMW).

  • Employee expenses

  • Allowances.
  • Employer tax deadlines.

  • Salary sacrifice.

  • Pensions auto-enrolment.

  • Payment of the Apprenticeship Levy.

  • Employment status.

  • Agency workers.


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