Self Employed full/short 06 - Wages, salaries and other staff costs

Wages and salaries paid to staff or employees

Include any:

• salaries
• wages - Include wages funded by payments under the Coronavirus Job Retention Scheme
• bonuses
• pensions
• benefits

Other staff costs

Include any:

• agency fees
• subcontract labour costs and employer's National Insurance contributions, for example

Do not include your own:

• wages and drawings
• pension payments
• National Insurance contributions
• any payments made for non-business work

It will help if you keep a record of any money you take for your own personal use from your:

• business cash
• business bank account
• personal bank account if you do not have a separate business account

Note: If you claim the trading income allowance, you cannot also deduct allowable expenses or simplified expenses, do not enter an amount here.

For more information on the trading income allowance, go to Tax-free allowances on property and trading income.