Articles and information in relation to UK Payroll for business, employers and employees.
Payroll 2026-27: Allowances, Rates and Thresholds from April 2026 Dear PAYadvice.UK Following the Autumn Budget of 26 Ltd November 2025, we can confirm the following information for payroll 2026-27. Where details are not currently known, these are marked as TBA. We will provide a further update as soon as we can. We will also provide … Continue reading HMRC confirm most of the 2026/2027 values for software
The HM Revenue and Customs (HMRC) Software Developer Support Team (SDST) have shared early information on changes to the data items on the Real Time Information (RTI) Employer Payment Submission (EPS), in relation to stake items now that the Employment Allowance is more generally available. Dear PAYadvice.UK, Please find below information regarding the Employment Allowance, … Continue reading Payroll 2026/2027 – removal of EPS ‘state aid’ items
On 1st April 2025, minimum wage rates have increased. This short report from the Low Pay Commission looks at the impact of those changes and the change to National Insurance. Increases in all rates of the National Minimum Wage (NMW), including the National Living Wage (NLW), come into effect for pay periods starting on or … Continue reading The National Minimum Wage in 2025 – LPC
With the increase to employers secondary National Insurance to 15% and the lowering of the Secondary Threshold to £5,000 per annum for all payments of wages and earnings from Sunday 6th April 2025, HM Revenue and Customs (HMRC) have published the revised National Insurance Contribution (NIC) tables to be operated. Payroll software will have been … Continue reading National Insurance Tables published for 2025/2026
The 'Eligibility for Employment Allowance: further employer guidance' has been updated to include early years childcare providers. Early years childcare providers are entitled to claim the Employment Allowance if they are private businesses or charities. This includes local authority or central government funded institutions provided they have charitable status. If connected to others, then there … Continue reading Employment Allowance Guidance updated – early years childcare
HMRC have issued the February 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE end of year reporting employers PAYE and Construction Industry Scheme repayments basic PAYE Tools — new release … Continue reading February 2025 Employer Bulletin
HMRC have issued the December 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE employer National Insurance contributions and Employment Allowance changes announced at Autumn Budget 2024 automatic enrolment … Continue reading December 2024 Employer Bulletin
With the increase in employers National Insurance to 15% and the increased Employment Allowance to £10,500 alongside the removal of the employers £100,000 test, employers will be looking to see how they can reduce their secondary NI liabilities and qualify for the Employment Allowance. The number of enquiries of how to claim especially for multiple … Continue reading Apprenticeship Levy and Employment Allowance – connected entities
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
HM Revenue and Customs Software Developers Support Team have issued the following Monday 4th December 2023 and then updated further with the Scottish and Welsh budgets on Wednesday 20th December 2024. Dear PAYadvice.UK Following Scottish and Welsh Budget announcements we can provide the following Income Tax information for 2024-25. Details for England and Northern Ireland … Continue reading Payroll 2024-25: Allowances, Rates and Thresholds from 6 April 2024
The 1.25 percentage point rise in National Insurance will be reversed from 6th November 2022, the Chancellor Kwasi Kwarteng has announced 22nd September 2022 April’s National Insurance increase to be reversed from November 2022 - delivering one key Prime minister pledge to cut tax burden and promote economic growth Health and Social Care Levy will … Continue reading 3rd National Insurance change confirmed for 6th November 2022
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. In April 2032edition of the Employer Bulletin there are important updates and information on: PAYE PAYE Settlement Agreements deadline Electronic payment deadline falls on a weekend Classification of company cars or … Continue reading April 2022 HMRC Employer Bulletin
Tax cut worth up to £1,000 for eligible businesses announced by the Chancellor at the Spring Statement takes effect 6th April 2022.Increase in Employment Allowance from £4,000 to £5,000 benefits around 495,000 businesses - 30% of all UK firms.Takes the total number of firms not paying the Health and Social Care Levy to 670,000. Nearly … Continue reading Tax cut worth up to £1,000 for half a million small businesses starts
Nick Day is joined on The Payroll Podcast by Simon Parsons M.Sc FCIPPdip MBCS, Director UK Compliance Strategies at SD Worx, Simon is a Specialist in UK tax and Social Insurance legislation and all things payroll software development, and also a fellow panellist on Payroll Question Time. SPRING BUDGET SPECIAL 2022-23 WITH SIMON PARSONS #79 … Continue reading SPRING BUDGET SPECIAL 2022-23 WITH SIMON PARSONS #79
As part of the spring statement initiatives, the Chancellor, Rishi Sunak, has announced an increase to the Employment Allowance from £4,000 to £5,000 Employment Allowance is a relief which allows eligible businesses to reduce their employer National Insurance contributions (NICs) bills each year Around 495,000 businesses (30% of all businesses) benefit from the increase, including … Continue reading Employment allowance increased to £5,000
HMRC have issued information on fraud being committed by a number of Mini Umbrella Companies. HMRC claim that every business which either places or uses temporary labour should be aware of the potential dangers posed to by mini umbrella company fraud. Not only can a fraudulent supply chain lead to reputational and financial damage to … Continue reading Mini Umbrella Company (MUC) fraud
HMRC Shipley by PSP HM Revenue and Customs Software Developers Support Team (SDST) have provided the following confirmation for the new tax year and that there is no change. It has been confirmed that for 2021-22 the Employment Allowance and the Apprenticeship Levy will remain at the same levels they were for 2020-21. Employment Allowance: … Continue reading Payroll 2021/22: Employment Allowance and Apprenticeship Levy
Dear @PAYadvice, [The] Employer Bulletin (October 2020, Issue 86) includes all of the latest COVID-19 updates to help [employers] continue to meet [their] payroll obligations to HMRC, including recent government announcements of additional support for businesses and employees. We’ve included the latest update on both the Coronavirus Job Retention Scheme and the Job Retention Bonus, … Continue reading October 2020 HMRC Employer Bulletin
For 2020-2021 tax years onwards, you can only claim EA if your total (secondary) Class 1 National Insurance contributions (NICs) liability is below £100,000 in the tax year before the year of claim Business Sector choice errors HM Revenue and Customs checks suggest that a number of employers (or their agents/payroll administrators), may be incorrectly … Continue reading Employment Allowance – business sector choice errors