SA103 box 17 — wages, salaries and other staff costs
Staff & Employment
If you employ staff or use subcontractors, you can claim their wages, PAYE, NI contributions, and payments to subcontractors. You cannot claim your own salary (your profit IS your income).
What you CAN claim
- Employee wages and salaries
- Employer NI contributions
- Subcontractor payments (with CIS deductions where applicable)
- Staff pension contributions
- Staff training costs
- Recruitment agency fees
What you CANNOT claim
- Your own drawings or salary as a sole trader
- Dividends (you're not a company)
- Benefits in kind without payrolling them
Common examples for sole traders
Wages for an employed assistantEmployer NI on staff wagesPayment to a freelance subcontractorPension contribution for an employeeRecruitment agency feeCIS deduction recorded for a construction subcontractor
Practical tips
- 1
You cannot pay yourself a 'wage' as a sole trader — your profit is your income
- 2
Subcontractors in construction must use the CIS scheme
- 3
Keep payslips and contracts for all employees
Track staff & employment expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.