Pay As You Earn (PAYE) is the system used in the UK to collect income tax and National Insurance contributions from employees’ pay before they receive it. Employers are responsible for deducting the correct amount of tax and NI from employees’ salaries and paying it (HMRC).

Statutory Maternity Pay (SMP) & Statutory Paternity Pay (SPP) a compulsory payments made by employers to employees who are on maternity leave.  It is intended to help support families during their time off work to care for their newborns.

Statutory Sick Pay (SSP) is a statutory payment made by employers to employees who are unable to work due to illness or injury.  It is designed to provide financial support to employees during periods of sickness absence.