Articles and information in relation to UK Payroll for business, employers and employees.
Over 900,000 people could benefit from new plans which include measures to crack down on bogus self-employment. More workers to gain access to the National Minimum Wage and holiday pay. Proposals will also make it easier for 900,000 people to access rights they should already be entitled to and improve the rights of the genuinely … Continue reading New action to crackdown on bogus self-employment loopholes
The legal requirement Most employees and workers are required to be issued with a payslip on or before each time they are paid. Whether called a payadvice, pay packet, pay statement or payslip, employers are legally required to provide them. The. payslips can be used as proof of earnings, tax paid and any pension contributions. … Continue reading Is your payslip missing?
The final independent report of Director of Labour Market Enforcement (DLME) commissioned assessment on the scale and nature of labour non-compliance and other work-based harms in the UK has been published with some shocking results. The report was to question: How many workers have their rights breached in the UK labour market? What issues do … Continue reading 5.4 million workers have employment rights breached
(c)2025 PAYadvice Ltd New minimum wage rates come into force [for pay reference period starting{ from 1st April [2026], following Low Pay Commission recommendations. Increased rates of the National Minimum Wage, including the National Living wage came into force for pay reference period from 1st April 2026. These rates bring into effect recommendations made by the … Continue reading National Living Wage rises to £12.71
Enforcement raids skyrocket by 77% … leading to an 83% increase in arrests. Illegal working arrests and raids have reached the highest level in British history due to relentless activity by the Home Office’s Immigration Enforcement teams. Over 17,400 raids were made to dodgy businesses such as nail bars, car washes, barbers and takeaway shops - targeting those attempting to undercut … Continue reading Illegal working – raids reach highest level in UK history
As part of the December 2025 Employer Bulletin, information on Labour supply change responsibilities have been issued: From 6th April 2026, significant changes to PAYE responsibilities will come into effect for labour supply chains, that include umbrella companies. An agency or end client are responsible for making sure PAYE is operated correctly when an umbrella company employs their workers. … Continue reading New PAYE responsibilities in labour supply chains – Umbrellas
Nationwide takedown of illegal delivery riders leads to over 170 arrests Delivery riders caught working illegally across Britain face being removed following a major operation by the Home Office’s Immigration Enforcement teams. During just seven days of action during November 2025, 171 riders were arrested. Of those, 60 were detained for removal from the UK. … Continue reading Illegal delivery riders face removal following enforcement blitz
As a result of the Employment Rights Bill currently going through parliament and anticipated as something that will be passed, workers will receive the right to receive payment from their employers if shifts are cancelled, moved, or curtailed at short notice. As part of Budget 2025, the HMRC, In line with existing legislation relating to … Continue reading Tax on cancelled, moved or curtailed shifts
HMRC is aware that businesses are being approached by organisations offering models which falsely claim to be able to reduce employment costs through ‘tax credits’ offset from third party businesses they have acquired. HMRC considers these arrangements tax evasion. HMRC is aware that businesses are being approached by organisations offering models which falsely claim to be able to reduce … Continue reading Tax fraud warning for employment agencies and employers
Number of illegal working arrests skyrocket by 63% as Immigration Enforcement carry out highest level of raids in British history. Arrests for illegal working have soared to their highest levels since records began, following an uplift in enforcement action. Under Operation Sterling, the government invested £5 million into Immigration Enforcement, to target, arrest, detain, deport … Continue reading Largest crackdown on illegal workers
Consultation on extending legislation to prevent illegal working (the Right to Work Scheme) to other working arrangements This Home Office consultation is now live. It is open to businesses across the UK and seeks views on how the checks should be implemented in the wider labour market (gig economy, zero hours, flexible working arrangements). This … Continue reading Preventing illegal working (the Right to Work Scheme) to other working arrangements
A new digital ID scheme is to help combat illegal working while making it easier for the vast majority of people to use vital government services. Digital ID will be mandatory for Right to Work checks by the end of the Parliament. Prime Minister Keir Starmer announces plans for free digital ID for those living … Continue reading Digital ID scheme to be rolled out
HMRC have added a practicing barrister, Setu Kamal, to the HMRC tax avoidance promoters list for the first time. Practising barrister added to GOV.UK tax avoidance promoter list for the first time HM Revenue and Customs (HMRC) finds senior legal professional designed four schemes that aimed to avoid Income Tax and National Insurance A practising … Continue reading HMRC name tax avoidance barrister
Illegal workers arrested in nationwide enforcement surge Hundreds of arrests have been made across the UK following a week-long crackdown on riders working illegally for delivery firms. Operation Equalize Under Operation Equalize, the Home Office’s Immigration Enforcement teams launched a nationwide intensification week of activity targeting illegal working hotspots, with a focus on the gig … Continue reading Illegal delivery riders shut down
Deliveroo, Uber Eats, and Just Eat commit to further strengthening security checks on delivery riders to prevent illegal working in the gig economy. Deliveroo, Uber Eats, and Just Eat are to strengthen verification checks on delivery riders to clamp down on illegal working, following talks with the government. The commitment comes after ministers convened the … Continue reading Delivery firms to bolster efforts to stop illegal working
Nationwide clampdown on delivery riders working illegally Ramp-up of arrests and visits set to take place across the UK targeting migrants working illegally in the gig economy The U.K. government Home Office Enforcement teams are gearing up to launch a nationwide blitz targeting illegal working hotspots, with a focus on the gig economy and migrants … Continue reading Delivery riders working illegally!
With HMRC clamping down on some umbrella organisations, and new regulatory obligations also being introduced, some employees are finding that the are being transferred from one umbrella to another. HM Revenue and customs have issued guidance for those who are potentially being targeted and involved in tax avoidance arrangements which don’t work. HMRC provide the … Continue reading Being moved between umbrellas?
The June 2025 Employer Bulletin has outlined and shared resources for umbrella employer organisation, their users and associated employees. The HMRC published and named tax avoidance schemes list contains a sizeable number of umbrella organisations who have been found to be promoting and operating tax avoidance schemes which don’t work. New guidance and tools for … Continue reading Umbrella employers – good practice updates
Over 6,000 arrests and 9,000 visits carried out in crackdown on illegal working. A major surge in immigration enforcement activity across the UK has led to a 51% rise in the number of arrests as part of a Home Office drive to disable the illegal working trade in the UK. Immigration Enforcement teams have … Continue reading Illegal working enforcement
The RT Hon Lord Hermer KVC On Thursday 8th May 2025, the Attorney General Lord Hermer KC delivered the Thompson Foundation Lecture on “Employment law and the fundamental right to security” Introduction Thank you very much for this opportunity to celebrate the remarkable legacy of Thompsons Solicitors, a firm that has been a beacon of … Continue reading Thompsons Lecture: Employment law and the fundamental right to security
With the Easter Break coming upon us soon, some workers and employees may be wodnering what their rights are to time off work and to pay. The employment rights part is covered by an PAYadvice.UK article which provides insightful information on the topic of whether workers have a right to bank holiday as paid leave. … Continue reading Holidays and Easter 2025
The government has published its response to the consultation on Umbrellas on 4th March 226. There is evidence of widespread non-compliance in the umbrella company market resulting in the depriving of workers employment rights. The Government considers action in the umbrella company market is imperative to protect the most vulnerable workers. Responses to the consultation … Continue reading Umbrella non-compliance
The Government… table amendments to the Employment Rights Bill. The Government have laid amendments to the Employment Rights Bill following weeks of consultation with business groups and unions. The Bill claims to support the Government’s mission to increase productivity and create the right conditions for long-term sustainable, inclusive, and secure economic growth, delivering on the … Continue reading Employment Rights Bill latest
As part of the Kings Speech delivered on Wednesday 17th July 2924, the Starmer Labour government set out its intention to extend rights with the Employment Rights Bill. My government is committed to making work pay and will legislate to introduce a new deal for working people to ban exploitative practices and enhance employment rights. … Continue reading Employment Rights Bill
HMRC have named more umbrella tax avoidance schemes that don’t work as part of the 72 tax avoidance named schemes. And there will be more under investigation or not yet caught. Added avoidance schemes are Goldfish Umbrella Limited, Signature Vintage Limited and We Are Ava Limited, of course they all claim full compliance with legal … Continue reading More named tax avoidance umbrella schemes bagged
Leading food delivery companies will introduce enhanced security checks on their apps to prevent the market being abused by illegal workers, following discussions with the government. Deliveroo, Just Eat and Uber Eats are taking steps to protect the British public’s safety by preventing exploitation of account sharing by those looking to work. Michael Tomlinson, the Minister … Continue reading Deliveroo, Just Eat and Uber Eats to enhance checks to prevent illegal working
1st April 2024 National Minimum Wage uplift The 1st April 2024 sees the introduction of a significant uplift in the National Minimum Wage (NMW) and National Living Wage (NLW) pay rates which will benefit a significant number of employees. So when do the actual rates apply from? It is a misunderstanding of the regulations to … Continue reading Don’t be an April Fool! The Minimum Wage checklist
HM Revenue and Customs (HMRC) have added more tax avoidance schemes that don’t work. Bluestar Financial Solutions Limited The scheme user enters an employment contract with Bluestar Financial Solutions Limited who make composite payments to the scheme users for services provided by the user. The first element is a salary with tax and National Insurance … Continue reading HMRC names more tax avoidance schemes
Traffic Commissioner for the East of England, Richard Turfitt, took action following attempts to circumvent the HM Revenue and Customs guidance on the employment of drivers. The operator, Enero Logistics Ltd, had previously been at public inquiry in June 2022 when it undertook to provide evidence to show financial standing and that permanent drivers would … Continue reading Inappropriate use of agency drivers
Uber Eats, Deliveroo and Just Eat urged to end unchecked account sharing to protect the public. Food delivery firms have been urged to conduct checks on all delivery drivers, to protect the British public and prevent illegal working. Immigration Minister Robert Jenrick has demanded Uber Eats, Deliveroo and Just Eat end the practice of unchecked … Continue reading Food delivery account sharing concern
Workers right across the country will be given more say over their working patterns thanks to new laws supported by the Department for Business and Trade. Millions of workers will have a say over their working patterns as Workers (Predictable Terms and Conditions) Bill achieves Royal Assent. Government-backed law gives all workers the legal right … Continue reading Millions to get more power over working hours
Six Million Face Cost of Living Crisis in Insecure Jobs, with Health and Social Care Workers Worst Affected More than 6 million UK workers are in insecure work, with 3.4 million who are in both low paid insecure jobs The majority (59%) of all shift workers have received less than a week’s notice of their … Continue reading Flexibility for who? Variable shift work not so convenient for employees!
Fines are to be more than tripled for employers and landlords who allow illegal migrants to work for them or rent their properties. Fines are to be more than tripled for employers and landlords who allow illegal migrants to work for them or rent their properties, in the biggest shake up of civil penalties since … Continue reading Tripling of fines for those supporting illegal migrants
Members of a gang which recruited illegal migrants to work as cleaners across a string of Sainsbury’s supermarkets have been sentenced. Members of a criminal gang which recruited illegal migrants to work as cleaners across a string of Sainsbury’s supermarkets in Oxfordshire and the south-west have been sentenced. Five defendants were sentenced at Oxfordshire Crown … Continue reading Crime leader who recruited illegal workers to clean at Sainsbury’s jailed
HMRC have listed another rogue umbrella promoting tax avoidance schemes which do not work. Named on 27th July 2023, Easyway Umbrella Limited of Hemel Hempstead, joins the pool of umbrellas and other organisations that have been judged as promoting failed tax avoidance schemes. Maybe not such an Easyway, this umbrella joins others named such as … Continue reading Another tax avoidance rogue umbrella warning
Change to data HMRC collects HMRC has indicated that proposed change in law will likely require employers to report more detailed work hours from April 2025. As part of ‘Change to data HMRC collects from customers’ published on 18th July, the proposal outlines three new compulsory data requirements with a failure to provide resulting in … Continue reading Worked Hours reporting change on its way?
Following the call for evidence in the umbrella company market with over 400 responses., the government have published the Summary of Responses document. The Call for Evidence was originally published in November 2021 and closed on 22nd February 2022. It asked for views and evidence to understand the reasons businesses and individuals use umbrella companies … Continue reading Regulating Umbrellas
How many bank or public holidays are there? In the calendar year there are usually 8 standard bank or public holidays in England and Wales. However, in 2022 there were two additional days for the Platinum Jubilee and the Queens funeral. To add further complexity, Christmas and a new Year fell on weekends so alternate … Continue reading Bank Holidays – What are my rights?
All employers in the UK have a responsibility to prevent illegal working. Employers can be jailed for 5 years and could pay an unlimited fine if they are found guilty of employing someone they knew or had ‘reasonable cause to believe’ did not have the right to work in the UK. Following an increase in … Continue reading Illegal working moped delivery drivers targeted
Under the Promoters of Tax Avoidance Schemes (POTAS) regime, HMRC can publish information about promoters of tax avoidance schemes that are subject to a stop notice, and details of the scheme specified in the notice. New stop notices 6 through 11! The most recent update was on 13th April 2023 with the addition of another … Continue reading STOP notices served on 6 more avoidance schemes
HM Revenue and Customs has, as part of the February 2023 Employer Bulletin, confirmed a concession on PAYE responsibilities for pay advances. Where there are arrangements between an employer and an employee, allowing employees access to some of their earned wages or salary before the normal pay day, or make similar arrangements through a third … Continue reading HMRC revise reporting obligations on pay advances
HMRC names 5 more tax avoidance schemes, as part of their crack-down on tax avoidance promoters. HM Revenue and Customs (HMRC) has published the details of 5 further tax avoidance schemes, including three promoted by AML Tax (UK) Limited. Last year, Doug Barrowman firm AML Tax (UK) Ltd was fined £150,000 for failing to provide HMRC … Continue reading Five more tax avoidance schemes named
HM Revenue and Customs (HMRC) are advising users of the named schemes promoted by Charteris Management Ltd (CML) to withdraw from them. These schemes often targeted physiotherapists, radiographers, and nurses, and often wrongly promise avoidance of National Insurance and Income Tax. The scheme users enter into an employment contract with Charteris Management Ltd (CML), providing … Continue reading More warnings to medical staff about dirty umbrellas
The Security Industry Authority (SIA), HMRC and West Midlands Police recently carried out a joint operation in Birmingham to ensure that security staff were employed legitimately and treated fairly. Teams attended two Christmas markets plus several licensed venues in the city centre. They spoke to security operatives to check the correct taxes were being paid … Continue reading SIA leads joint operation to identify illegal working practices and tax fraud
New employees can use the secure HMRC app to find out their personal tax information and pass details on to their employer - saving them time. As tens of thousands of people start seasonal jobs over the next few weeks, they can use the HM Revenue and Customs (HMRC) app to save them time to … Continue reading Christmas workers can save time with HMRC app
Commenting on the labour market figures published by the ONS, which show real wages falling by 4.1 per cent (on CPI measure) as the cost of living crisis intensifies, TUC General Secretary Frances O’Grady said: “Everyone who works deserves financial security. “But with the Bank of England predicting the worst decline in real pay for … Continue reading TUC calls on ministers to get pay rising, as real wages fall again
As part of the August 2022 employer bulletin, HMRC has issued information on Organised Labour Fraud. Organised labour fraud is the collective name HMRC gives to three main frauds: labour fraud in constructionmini-umbrella company fraudpayroll company fraud It’s ‘organised’ because it is orchestrated and conducted by organised crime groups. It’s ‘labour fraud’ because it always … Continue reading Organised Labour Fraud
HMRC have published their August 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE PAYE Settlement Agreements — introducing new digital version of the PSA1 Form Payment deadline and calculation reminder Employers PAYE — introduction of variable payment plan First Full Payment Submission for new starters: the importance of using the … Continue reading August 2022 HMRC Employer Bulletin
Latest TUC polling by Britain Thinks reveals majority of workers say they have experienced surveillance in the past year Overwhelming support for stronger regulation to protect workers from punitive use of AI and surveillance tech Post Office scandal must be a turning point on uncritical use of worker monitoring tech. Intrusive worker surveillance tech and … Continue reading Intrusive worker surveillance “spiralling out of control”
The Security Industry Authority (SIA) and HMRC have carried out joint operations in London, Bradford and Glasgow last week to ensure that security staff were employed legitimately and treated fairly. Teams attended a number of venues and spoke to security operatives to check the correct taxes were being paid and to ensure they were not … Continue reading Check on illegal working practices in the security industry
The number of people on furlough fell to a record low during its September 2021 last month of operation. Figures show 210,000 employees came off the scheme in September – and around half of the 1.1 million people supported were on flexible furlough working some of their usual hours. Insolvency Service data also showed redundancy … Continue reading Furlough numbers for September at record low
Social Mobility Commission (SMC) launches a new sector specific toolkit to encourage socio-economic diversity and inclusion in the creative sector workforce. A new toolkit aimed at widening access to the creative industries for people from working class backgrounds has been launched to tackle a ‘class crisis’ in the sector. The Socio-economic Diversity and Inclusion: toolkit … Continue reading Employers welcome guidance to tackle ‘class crisis’ in creative industries
As the economy reopens with the lifting of Covid restrictions, getting the right kind of insurance is acting as a barrier for some events organisers impacting jobs. So the government has partnered with Lloyd’s to deliver the Live Events Reinsurance Scheme as part of the Plan for Jobs. The scheme will see the government act … Continue reading Events industry boost with Government-backed insurance scheme
Special edition of the TUC’s Jobs and recovery monitor According to the TUC, The coronavirus pandemic has exposed the reality of insecure work in the UK. Care workers, delivery drivers and shopworkers played a crucial role in keeping society going. Meanwhile, in sectors like hospitality many insecure workers often found themselves without work. This TUC … Continue reading Insecure work
New workers’ watchdog to take over responsibility for tackling modern slavery, enforcing minimum wage, and moreone-stop shop will improve enforcement and ensure employees and businesses know where to go for help on workers’ rightsBusiness Minister Paul Scully: We will take action against big brands that turn a blind eye to abuses A powerful new workers’ … Continue reading Government to protect workers’ rights and clamp down on workplace abuse with powerful new body
Commenting on Wednesday 26th May 2021 “landmark” trade union recognition agreement between Uber and the GMB, TUC General Secretary Frances O'Grady said: “Gig economy workers deserve to be treated with dignity and respect. This landmark agreement is a huge breakthrough and will give Uber drivers a real voice at work. “The GMB deserve massive credit … Continue reading TUC – Uber recognition agreement is “just the start”