Articles and information in relation to UK Payroll for business, employers and employees.
Dear PAYadvice.UK Yesterday [Wednesday 30th October 2024], the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her Autumn Budget speech and set out the government’s fiscal plans. This [communication] provides you with information on the key measures announced in the Autumn Budget 2024 that will be relevant to you as an agent. Tax related … Continue reading Autumn Budget 2024 – HMRC
Analysis shows that umbrella companies were used to engage at least 700,000 workers in 2022 to 2023. This also shows that at least 275,000 of these workers, and likely significantly more, were engaged at some point in 2022 to 2023 by umbrella companies that failed to comply with their tax obligations. These schemes can leave … Continue reading Tackling umbrella non-compliance
As part of the Autumn Budget 2024 information, the government have confirmed that from April 2026, it will be mandatory to payroll all benefits in kind except for: employment related loans and accommodation Payrolling for these two benefits will be introduced on a voluntary basis, also from April 2026, and the government will set out the … Continue reading Payrolling of benefits mandated – April 2026
Madam Deputy Speaker… [redacted political content] This government was given a mandate. To restore stability to our economy… … and to begin a decade of national renewal. To fix the foundations… … and deliver change. Through responsible leadership in the national interest. That is our task. And I know that we can achieve it. My … Continue reading Autumn Budget 2024 speech – 30th October 2024
According to the government, working people are the lifeblood of our economy. The government is not increasing the basic, higher or additional rates of Income Tax, National Insurance, or VAT. They state that the following are just some of the measures announced at the Autumn Budget 2024 that will help put more money into your … Continue reading Autumn Budget 2024: putting more money in people’s pockets
The HMRC SDST has issued the following confirmation information to the software developer community on the changes to National Insurance which apply from 6th April 2025. On 30 October, the Government announced changes to the National Insurance contributions (NICs) Secondary Threshold, Secondary Class 1 rate, an increase in Employment Allowance (EA), and the removal of … Continue reading Payroll 2025-26: changes to NICs rates and thresholds and to Employment Allowance
As part of the Autumn Budget 2024, the government have confirmed that employment costs on employers are increasing from 6th April 2025 with: The introduction of a lowered Secondary Threshold reduced from the current £175 per week to around £96 Per week. An increase in the employers National Insurance contribution rate from the current 13.8% … Continue reading Autumn Budget 2024 – Employer National Insurance costs increase
As part of the new Employment Rights bill, the government are progressing with the formation of the FWA (Fair Work Agency) How are employment rights enforced now? For workers to enforce their employment rights, these are generally enforced by individuals submitting a claim to an employmenttribunal. A small number of rights are enforced by the … Continue reading Fair Work Agency – who, what, why and when
(c) PAYadvice Ltd 2024 Low Pay Commission recommendations accepted in full The Government has announced Tuesday 29th October 2024 its acceptance of the Low Pay Commission’s (LPC) recommendations on the rates of the National Minimum Wage (NMW), including the National Living Wage (NLW). The rates which will apply from 1st April 2025 are as follows: … Continue reading National Living Wage to increase to £12.21 in April 2025
Chancellor announces pay rise for over 3 million workers next year, as National Living Wage rises by 6.7%. Chancellor Rachel Reeves announces pay rise for over 3 million workers next year, as National Living Wage rises by 6.7% Pay boost worth £1,400 a year for an eligible full-time worker – a significant move towards delivering … Continue reading Autumn Budget 2024 – Pay boost for millions with National Minimum Wage increases
The image of the umbrella is significant as many of the named tax avoidance and those issued with official stop notices are umbrella organisations. Some even operate across the public sector. The workers are not all high paid, and the resulting tax bill for tax not paid on what is earnings, wages, employment income, can … Continue reading Tax Avoidance promoters – the list keeps growing – now over 120+
According to the government, business and working people deserve a secure, supportive working environment that will in turn boost growth and productivity. The government state it is committed to fair work, in which good employers and good employees thrive. The Plan to Make Work Pay is to support more people to stay in work, make … Continue reading Statutory Sick Pay consultation
“The £3 fare cap will keep bus travel affordable”. single bus fares to be capped at £3 until the end of 2025, ensuring services remain affordable and supporting travel in rural areas and towns fare cap extension comes on top of nearly £925 million invested to deliver high quality services and protect vital bus routes … Continue reading Bus fares cap increasing to £3
Ahead of Budget later this week, the Chancellor pledges work and welfare overhaul so people who can work, do work. £240 million Get Britain Working package to include work, skills and health support for disabled people and long-term sick. Benefit reform to be accelerated from this autumn to give more people access to employment support. … Continue reading ‘We will build a Britain where those who can work, will work’
As part of the October 2024 Employer Bulletin, HM Revenue and Customs (HMRC) are asking employers to to assist with protecting workers from getting caught using tax avoidance schemes which do not work. The HMRC tax avoidance ‘don’t get caught out’ campaign helps workers such as contractors spot the signs of bad tax advice and understand their … Continue reading Help protect workers from getting caught out by tax avoidance
Home Secretary commits to a 'fundamental reset' in the government’s response to Windrush. Victims of the Windrush scandal will be better supported to apply for compensation through a £1.5 million fund as the Home Secretary sets out a ‘fundamental reset’ to the Windrush generation. The Home Secretary set out the first steps that the new … Continue reading New support for Windrush victims
Employers now have a legal duty to take reasonable steps to prevent sexual harassment and create a safe working environment. New duty under the Equality Act 2010 will require employers to take “reasonable steps” to prevent sexual harassment of their employees. New guidance for employers on how they can protect their staff. New measure comes … Continue reading New protections from sexual harassment come into force
Victims of modern slavery will be better supported in fresh measures unveiled by the government. The government has pledged to eradicate the backlog of decisions on modern slavery cases within 2 years, giving thousands of women, men and children who may have suffered traumatic sexual, physical and economic abuse the clarity needed to assist with … Continue reading Fresh measures to support victims of Modern slavery
Dear PAYadvice.UK, Agent Update: issue 124 is available now. Get the latest guidance and information including:•helping us protect workers from getting caught out by tax avoidance•updates to the Trust Registration Service (TRS) guidance•changes to the Agent Dedicated Line•less than 6 months left to fill in National Insurance gaps to 2006•evidence required to claim PAYE (P87) employment … Continue reading Issue 124 of Agent Update – October 2024
6 months to the finish line PAYadvice.UK has been asked to share the following information by HMRC. [Qualifying Individuals] have until 5th April 2025 to fill gaps in their National Insurance records for all years from 6th April 2006 to 5th April 2018, which could boost their State Pension if eligible. After the deadline, [those … Continue reading 6 months left to fill in National Insurance gaps to 2006
Living Wage Foundation research reveals that 42% of workers earning below the real Living Wage, around 2.2 million people, have less than £10 left over after paying for their essentials. They also found that 58% of workers earning below the real Living Wage, around 3.1 million people, are unable to afford an unexpected necessary £850 … Continue reading 42% of workers earning below the real Living Wage have less than £10 left over after paying for their essentials
Self Assessment filers encouraged to prepare and file their tax return early as 31sr January 2025 deadline is in sight. People have 100 days until 31 January deadline to file their Self Assessment tax return and pay tax owed Self Assessment customers urged to prepare and file their tax return early The countdown clock has … Continue reading On your marks – 100 days to file Self Assessment
Almost half a million people working for more than 15,000 real Living Wage Employers throughout the country are set for a vital cost-of-living pay boost, as the real Living Wage rates rise to £12.60 an hour across the UK (60p or 5% increase), and £13.85 an hour in London (70p or 5.3% increase). Recent research … Continue reading Real Living Wage increases to £12.60 in UK and £13.85 in London
New rules to give millions of Buy-Now, Pay-Later consumers key protections offered by other forms of credit. Providers will have to ensure lending is affordable – stopping users from accumulating unmanageable debt Rules deliver better protection for shoppers and clarity for innovative sector after years of uncertainty Millions of shoppers are set to be protected … Continue reading Buy now Pay later – New protections
Ten million working people across the country to benefit from an overhaul of workers’ rights as the Government’s landmark Employment Rights Bill returns to Parliament. Government issued Impact assessment shows the Employment Rights Bill will have a positive direct impact on economic growth Reforms means extra 30,000 new dads qualify for paternity leave Positive impacts … Continue reading Up to £600 cash boost for Britain’s lowest paid to help kickstart the economy
As part of the October 2024 employer bulletin, HMRC are reminding employers of RTI data items to report in relation to business tax identifiers. Many employers have struggled to appropriately identify the correct values to be reported via payroll. Improving data capture of business tax identifiers on the RTI Full Payment Submissions The HMRC Unique Customer … Continue reading Data capture of business tax identifiers on RTI FPS
As part of the October 2024 Employer Bulletin, the HMRC has provided information for employers where they may have a PAYE charge query. PAYadvice offers additional comments to aid clarification and guide employers on options for resolution. Although HMRC often blames the employer or their payroll for errors on employer PAYE accounts, there is a … Continue reading My HMRC account does not balance – PAYE charge queries
As part of the October 2024 Employer Bulletin, the HMRC has reminded employers of the impacts that salary sacrifice (salary exchange, smart schemes, flex benefits) have in relation to National MinimumWage regulations. Being compliant with minimum wage law is not about the starting rate of pay, but about the rate received across all working hours … Continue reading How salary sacrifice affects National Minimum Wage
For the second year running, Christmas Day and New Year’s Day don’t fall on weekends and there are no substitute days. So when are the Christmas and New Year Bank holidays? For England Wales and Northern Ireland matches: In Scotland there are variations and an alternate day applies for St Andrew’s day which would normally … Continue reading Christmas 2024 and New Year 2025 – when are the Bank Holidays and what about paying early?
HMRC have issued the October 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. Introduction In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE introduction of a new statutory allowance from April 2025 — Statutory Neonatal Care Pay … Continue reading October 2024 Employer Bulletin
The Department for Business and Trade (DBT) have published the enforcement results of National Minimum Wage (NMW) and the National Living Wage (NLW) during the 2022 to 2023 financial year The significant increases to the NMW and NLW in recent years mean a growing proportion of workers are earning within a narrow range of the NMW/NLW rates. Due to the rising … Continue reading Minimum pay enforcement results
HMRC have introduced new evidence requirements for claimants from 14th October 2024 to reduce the risk of ineligible expense claims. They want to make sure that taxpayers receive the tax relief they are entitled to as simply as possible, but we also need to make sure that they identify where taxpayers are not eligible and … Continue reading Evidence now required to claim PAYE (P87) employment expenses
Self Assessment filers urged to use online guidance as top 5 calls to helpline revealed HMRC reveals the most common calls to its Self Assessment helpline, all of which can be answered quickly online Customers can access help online to register for Self Assessment or tell HMRC they no longer need to complete a tax return Anyone new … Continue reading Self Assessment: online help just a click or swipe away
Millions of workers stand to benefit from greater financial security in later life following a consultation launch Government has unveiled plans to modernise pensions and give workers greater security in retirement Consultation has launched to extend Collective Defined Contribution (CDC) pension provision, helping support the Government’s growth mission Regulations form part of wider plans for future … Continue reading Millions to benefit from modernised pensions system
From 26th October 2024 employers must take reasonable steps to prevent sexual harassment of their workers, including by third parties Equality regulator EHRC publishes new guidance supporting employers to meet new legal obligations Employers must be proactive in assessing risk, identifying action and regularly review their processes. The Equality Act 2010 defines sexual harassment as … Continue reading New employer duties to protect workers from sexual harassment
The Employment Rights Bill will ban exploitative zero-hours contracts, end fire and rehire, and introduce basic employment rights from day one. The government are introducing new workplace rights to end unfair employment practices and help deliver economic growth. The Employment Rights Bill will ban exploitative zero-hours contracts, end fire and rehire, and introduce basic employment rights from day one - like paternity and parental leave, and … Continue reading What does the Employment Rights Bill mean for you?
The Labour government has unveiled the Employment Rights Bill in their effort to help deliver economic security and growth to businesses, workers and communities across the UK. Legislation introduced in Parliament to upgrade workers’ rights across the UK, tackle poor working conditions and benefit businesses and workers alike Ahead of International Investment Summit, the government … Continue reading Employment rights reforms revealed
Individuals have less than 6 months to fill any gaps in their National Insurance records from April 2006 onwards to maximise their State Pension Thousands have topped up their National Insurance record using the government’s online service Government encourages people to act now and check their National Insurance record More than 10,000 payments worth £12.5 … Continue reading 10,000 boost State Pension with online payments
DWP is urging Tax Credit claimants to respond to their Universal Credit migration notices so they continue to receive benefits. Tax credits are closing in April 2025 and claimants must respond to their migration notices to continue receiving benefits. Those affected have three months from the date on their migration notice to apply for Universal … Continue reading Six months to move from Tax Credit to Universal Credit