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.
 

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.

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

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