Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2026 for payroll.
We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 through April 2025 changes, even to the extent of other organisation also republished PAYadvice.UK developed information and even copied PAYadvice.UK table formats within their own publications.
We were bold enough to take the resources that were publicly released and make predictions of values yet to be confirmed. Almost all predictions came to fruition with a few adjustments.
This is a compilation of the indicated and (when) confirmed changes due for 2026 for the United Kingdom, Channel Islands and the Isle of Man, along with proposals and some predictions. As more detail is announced and confirmed, updated versions will be issued.
As announcement are made, the guide will be updated and adjusted.
The following table indicates the current status of whether something is confirmed, waiting or predicted:
| Legislation update item | Status |
| Real Time Information changes | Confirmed |
| P60, Substitute P60 and Substitue eP60 | Confirmed |
| UK Income Tax Allowance | Confirmed |
| Rest of the UK Income Tax (England and Northern Ireland) | Confirmed |
| Scottish Income Tax | Confirmed |
| Welsh Income Tax | Confirmed |
| National Insurance | Confirmed |
| Employment Allowance | Confirmed |
| Statutory Payments (SSP, SMP, SAP, SPP, ShPP, SPBP, SNCP) | Confirmed |
| Small Employer Relief | Confirmed |
| New Statutory Sick Pay April 2026 | Confirmed |
| Statutory Parental Bereavement Pay (SPBP) Northern Ireland | Confirmed |
| Small Employer Relief compensation rate | Confirmed |
| Pension and Auto-Enrolment | Confirmed |
| Student Loans and Postgraduate Loans | Confirmed |
| National Minimum Wage and National Living Wage | Confirmed |
| Living Wage and London Living Wage (Voluntary) | Confirmed |
| Scottish Earnings Arrestments | None expected |
| States of Guernsey Class 1 (1st Jan 2026) | Confirmed |
| States of Guernsey Minimum Wage (1st Oct 2025) | Confirmed |
| States of Jersey Social Security (1st Jan 2026) | Confirmed |
| States of Jersey Minimum Wage (1st Apr 2026) | Confirmed |
| Isle of Man Income Tax | Confirmed |
| Isle of Man National Insurance | Confirmed |
| Isle of Man Minimum Wage | Confirmed |
For the latest edition following link:
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DonateDonate monthlyDonate yearlyUpdate history
12/9/2024 Initial under construction page
15/10/2025 Guernsey Class 1 changes proposed
22/10/2025 Living Wage and London Living Wage announced, Guernsey Class 1 changes confirmed
25/11/2025 National Minimum Wage and National Living Wage rates confirmed
26/11/2025 Budget 2026 confirmed Income Tax and National Insurance Freeze
27/11/2025 The Plan 2 and Postgraduate Loan thresholds have been confirmed
28/11/2025 Update reflect Statutory Payment uplift, and new NIC LEL
3/12/2025 Updated to reflect further confirmed measures: Welsh Tax, Jersey Class 1
18/12/2025 Pension AE threshold freeze confirmed
13/1/2026 Scottish Income Tax changes announced
14/1/2026 Jersey Minimum wage changes confirmed
21/1/2026 Statutory Payments Small Employer Relief increased
19/2/2026 Isle of Man Budget changes applied
PAYadvice.UK 12/9/2025 last updated 20/2/2026