Special types of employee pay

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Employee gets tips, gratuities or service charges through a tronc
PAYE procedures to follow if your employees get tips at work through a central pool called a tronc

Employee incentive awards
When to operate PAYE if your employee gets incentive awards from you or someone else

Paying employees in shares, commodities and other non-cash pay
Operate PAYE on payments in kind that can be sold or cashed in

Paying an employee in advance for holidays or from holiday pay scheme
PAYE procedures to follow if you pay holiday pay in advance or run a holiday pay scheme for your employees

Paying employees cash in hand or guaranteed take home pay
What to do about tax and National Insurance if you pay an employee free of tax

How an employer operates a National Insurance only scheme
Information about when an employer can operate a National Insurance contributions only scheme and reporting the payroll

When and how an employee operates PAYE on their employment income
Information about direct collection and direct payment schemes, used to collect tax or National Insurance contributions, or both