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PAYE and NI

Almost 4 in 10 small businesses are concerned about the security of using cloud accounting services, according to research by the Federation of Small Businesses.

The national minimum wage should be increased by 3% in October 2015, according to the Low Pay Commission.

The majority of small and micro-employers have not set up a workplace pension scheme ahead of their auto-enrolment staging dates, according to research by the National Employment Savings Trust.

Thousands of businesses are facing additional costs after a tribunal ruled that overtime should be included in holiday pay calculations.

Small businesses pay an average of £35,500 to hire their first employee, according to research by the Centre for Economic and Business Research and the Federation of Small Businesses.

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