As an employer, the tax and employment responsibilities you have for your staff will depend on the type of contract you give them and their employment status.

Contract types include:

• full-time and part-time contracts
• fixed-term contracts
• agency staff
• freelancers, consultants, contractors
• zero-hours contracts

There are also special rules for employing family members, young people and volunteers.

As an employer you must give employees:

• a written statement of employment or contract
• the statutory minimum level of paid holiday
• a payslip showing all deductions, such as National Insurance contributions (NICs)
• the statutory minimum length of rest breaks
• Statutory Sick Pay (SSP)
• maternity, paternity and adoption pay and leave

You must also:

• make sure employees do not work longer than the maximum allowed
• pay employees at least the minimum wage
• have employer’s liability insurance
• provide a safe and secure working environment
• register with HM Revenue and Customs to deal with payroll, tax and NICs
• consider flexible working requests
• avoid discrimination in the workplace
• make reasonable adjustments to your business premises if your employee is disabled