Payroll Question Time – Payroll Podcast

Payroll compliance rarely comes down to one person. But when the rules change, the questions multiply, and the pressure is on, having the right answers matters. On the latest episode of Payroll Question Time, Steve Yardley is joined by Mathew Akrigg MCIPPdip MAAT, Jeni Morris - NMW Specialist, Karen Thomson ChFCIPP MSc FHEA Dip, P … Continue reading Payroll Question Time – Payroll Podcast →

Is Your Business Really NMW Compliant?

Back in July 2026, Simon Parsons of PAYadvice.UK joined the award winning Fair Work Solution teams Podcast with Wendy Muirhead tackling the question of 'Is Your Business Really NMW Compliant?' With the launch of the Fair Work Agency and their first naming and shaming list of NMW breach employers, its still looking as if many … Continue reading Is Your Business Really NMW Compliant? →

Legislation updates 2027 for payroll

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Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2027 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 2026 changes, even to … Continue reading Legislation updates 2027 for payroll →

Real Living Wage increases to £14.10 in UK and £15.45 in London

Half a million workers are set for a pay boost worth over £1,250 a year as nearly 17,000 employers are signed up to pay the real Living Wage, including IKEA, Uniqlo and Everton FC. One in seven UK employees works for a Living Wage Employer.  This year marks the 25th anniversary of the Living Wage campaign, … Continue reading Real Living Wage increases to £14.10 in UK and £15.45 in London →

New action to crackdown on bogus self-employment loopholes

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 →

658 employers shamed for illegally “Short-changing staff”

Around £4 million has been repaid to 27,000 workers. Latest list of employers who have underpaid workers revealed as Government hands enforcement powers to new dedicated body.  658 employers named for failing to pay staff the National Minimum Wage, with £4 million returned directly to workers.  Thousands of workers given more room to breathe as … Continue reading 658 employers shamed for illegally “Short-changing staff” →

Fair Work Agency delivery plan

The Fair Work Agency’s first delivery plan outlines priorities, actions and measures for 2026 to 2027. It explains how the agency will support workers and employers, tackle labour exploitation and prepare for the transfer of National Minimum Wage enforcement. The plan also outlines how the agency will develop digital tools to make complying with employment … Continue reading Fair Work Agency delivery plan →

25 years of the Living Wage

The Living Wage Foundation published its report 16th July 2026 exploring the impact of the campaign for a real Living Wage in the UK over its 25-year history.   The report tracks the development of the movement, from its creation by low paid workers in East London in 2001, all the way through to the present day. Today, … Continue reading 25 years of the Living Wage →

Minimum Wage Enforcement and Umbrella Deductions

Who are the Fair Work Agency (FWA)? The Fair Work Agency (FWA) is the nations single enforcement body for major employment rights, launched on 7th April 2026. One of its opening priorities is policing and enforcement of National Minimum Wage (which also includes the Hational Kiving Wage). An area of concern are umbrella deductions and … Continue reading Minimum Wage Enforcement and Umbrella Deductions →

Electric Company Car Tax increased by a third from April 2026 and more increases for the future

When the New Tax Year day 6th April 2026 arrived, so did a plethora of changes to taxation. For those who have Electric Cars through employer schemes, the company car tax is increasing by a third. A salary sacrifice car is, for taxation purposes, treated as a company car Whether provided as a normal company … Continue reading Electric Company Car Tax increased by a third from April 2026 and more increases for the future →

Budget to move “power and money out of Westminster, and into every postcode

The Chancellor has confirmed that the date of the Budget will be Wednesday 28 October 2026. In a video message, the Chancellor of the Exchequer, John Healey MP said: This government is working fast to restore hope and back Britain’s communities. In the past two weeks, we have begun to kickstart growth in every postcode. We … Continue reading Budget to move “power and money out of Westminster, and into every postcode →

Dodgy shops: “We are coming for you”

HMRC crackdown targets criminals exploiting the high street. HMRC will carry out more than 30,000 interventions this year to tackle tax fraud and illegal activity on the high street. Action targets organised crime groups and others exploiting vape shops, barbers and convenience stores in hotspot areas. HM Revenue and Customs (HMRC) made unannounced visits to six … Continue reading Dodgy shops: “We are coming for you” →

Seafarers across the Channel set for better pay and protection

New laws will extend and strengthen seafarer protections beyond UK territorial waters. thousands of seafarers working across the Channel are to benefit from proper rest periods, fair pay, and stronger protections as the government goes further to make seafarers’ lives fairer, safer and better the consultation on mandatory rights for seafarers follows the introduction of … Continue reading Seafarers across the Channel set for better pay and protection →

Zero hours! Ending one sided flexibility

The government have launched (Tuesday 2nd June 2026) the consultation on Ending one- sided flexibility: reforms of zero hours and similar contracts. The consultation - Zero Hours contracts - give your view The consultation explores key aspects related to new rights for eligible workers to: Guaranteed hours Reasonable notice of shifts Payment for shifts cancelled, moved, … Continue reading Zero hours! Ending one sided flexibility →

5.4 million workers have employment rights breached

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 →

Employer Bulletin: April 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.  Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The April 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: April 2026 →

National Living Wage rises to £12.71

(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 →

Minimum wage shock – penalties for some big names

389 employers … named for failing to pay workers the minimum wage to tens of thousands of workers. Employers told to repay over £7.3 million in wages owed to workers to aid the cost of living for some of the lowest earners.  389 named employers, including well-known brands, faced consequences for failing to pay the minimum wage through £12.6 million in penalties.  Around 60,000 workers found to have been underpaid as employers who break the rules are … Continue reading Minimum wage shock – penalties for some big names →

Help with the cost of living in 2026

taking action to help families with the cost of living The government claim they know that families across the country are feeling the impact of the cost of living - it’s the number one issue impacting working people.  It’s why they say they are taking action to reduce everyday costs, whether it’s freezing rail fares … Continue reading Help with the cost of living in 2026 →

Baroness Maggie Jones appointed new chair of Acas

Baroness Maggie Jones of Whitchurch has been appointed as the new Chair of Acas. Baroness Maggie Jones of Whitchurch has been appointed as the new Chair of Acas, following a fair and open public appointment process. She will start on the 1st April 2026, succeeding Clare Chapman, whose two terms as Chair ends on 31st March … Continue reading Baroness Maggie Jones appointed new chair of Acas →

Isle of Man Budget 2026 changes tax, National Insurance and Minimum Wage

Treasury Minister Chris Thomas MHK emphasised financial discipline and investment in services alongside a substantial rise in the personal allowance while unveiling his first Budget in Tynwald on Tuesday 17th February 2026. … Today I am pleased to announce an increase in the personal tax allowance from April of £2,250 so that individuals will start … Continue reading Isle of Man Budget 2026 changes tax, National Insurance and Minimum Wage →

Jersey: 2026 Minimum wage and Contribution Limits

Revenue Jersey have confirmed various values that relate to payroll. They issued the following on Monday 15th December 2025. The minimum earnings threshold applicable from 1st January 2026 in relation to Class 1 are: And the Class 1 thresholds applicable from 1St January 2026: Part of Tax Year 2026/2027 resources PAYadvice.UK 17/12/2025

Grocery Salary Sacrifice! Buyer beware

As part of the December 2025 Employer Bulletin, HMRC have shared information on promoted Salary Sacrifices Grocery Schemes. They confirm that they are neither approved or promoted by HMRC and are unlikely to qualify for the savings that the promoters indicate. There is no 8% employee NI saving. The following has been issued as part … Continue reading Grocery Salary Sacrifice! Buyer beware →

HMRC confirm most of the 2026/2027 values for software

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 →

Budget 2025 speech

Budget 2025 speech as delivered by Chancellor Rachel Reeves - 26th November 2025 Madame Deputy Speaker.  It is my understanding that the Office for Budget Responsibility’s Economic and Fiscal Outlook was released on their website before this statement. This is deeply disappointing and a serious error on their part. The Office for Budget Responsibility has … Continue reading Budget 2025 speech →

Extra Christmas working hours and minimum pay

As the festive season approaches, many businesses rely on staff working longer hours, picking up extra shifts or staying late to meet demand. But are your clients confident they’re paying them correctly? Join HMRC’s National Minimum Wage (NMW) team, for a live webinar designed to help employers and their payroll advisers to understand what counts … Continue reading Extra Christmas working hours and minimum pay →

April 2026 National Minimum and Living Wage increases confirmed

(c)2025 PAYadvice Ltd The Chancellor of the Exchequer Rachel Reeves has announced on the day before her 26th November 2025 Autumn Budget the acceptance of the Low Pay Commission recommendations on increases to the National Minimum Wage and National Living Wage. These uplifts are predicted in benefit 2.7 million U.K. workers with a significant increase … Continue reading April 2026 National Minimum and Living Wage increases confirmed →

Real Living Wage Rates Increase to £13.45 in UK and £14.80 in London

Half a million workers are set for a pay boost as over 16,000 employers are signed up to pay the real Living Wage, including IKEA, Everton FC and Aviva.  Popular high-street retailer Uniqlo is the latest to announce it is joining the Living Wage movement.  The real Living Wage is the only UK wage rate independently calculated based on what is needed to … Continue reading Real Living Wage Rates Increase to £13.45 in UK and £14.80 in London →

Pay deductions can cause minimum wage breaches

As part of the October 2025 shaming list of employers who have been named and fined for National Minimum Wage regulations breaches, 11 of the 491 related to various types of deduction from wages which reduce the average pay rate below National Minimum Wage rates which act as minimum legal amounts to pay for time … Continue reading Pay deductions can cause minimum wage breaches →

Another 103 employers caught not paying for time worked!

Although employers may have set payment rates at or above the National Minimum Wage for their workers and employees, some even using the higher Living Wage (the voluntary living wage foundation rate), many appear to also get their workers to do extra time for free or count certain work activity as unpaid. All work time … Continue reading Another 103 employers caught not paying for time worked! →

In-work poverty causing misery as over half of low-paid parents forced to turn to food banks 

In-work poverty causing misery as over half of low-paid parents forced to turn to food banks  UK workers paid below the real Living Wage face severe hardship as prices rise.  Many have no financial buffer to absorb higher costs or deal with emergencies.  Housing costs in particular are putting pressure on household budgets.  The financial … Continue reading In-work poverty causing misery as over half of low-paid parents forced to turn to food banks  →

Where are October 2025 shamed employer minimum pay breaches happening?

The National Minimum Wage (NMW) audit teams from HM Revenue and Customs (HMRC) have caught and fined another 491 employers across the United Kingdom for underpaying their workers for a variety of reasons. Some are well known household brands. Large numbers of employers are struggling to understand their obligations to their workforces to pay them … Continue reading Where are October 2025 shamed employer minimum pay breaches happening? →

Another 491 employers fined £10million+ for National Minimum Wage breach

£6 million repaid to workers as Government cracks down on employers underpaying their staff Nearly 500 employers fined over £10 million for failing to pay the National Minimum Wage. £6 million put back into the pockets of working people as Government delivers the biggest overhaul of workers’ rights in a generation, as part of its … Continue reading Another 491 employers fined £10million+ for National Minimum Wage breach →

FWA chair appointed to crack down on minimum wage underpayment and worker exploitation

Matthew Taylor to lead Government's new Fair Work Agency from April 2026. Taylor Review author Matthew Taylor appointed as first Fair Work Agency chair to support the government’s mission to kickstart economic growth. New agency to transform labour market enforcement, protecting workers from bad employers who flout minimum wage and other labour laws, levelling the … Continue reading FWA chair appointed to crack down on minimum wage underpayment and worker exploitation →

Legislation updates 2026 for payroll

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 … Continue reading Legislation updates 2026 for payroll →

Staff receive industry leading pay rise

Employment Rights Minister visits an Aldi supermarket in Watford following the retailer's decision to make its staff the best paid in the UK. Store assistants at Aldi to receive a big pay boost as the retailer becomes among the first to pay at least £13.02 per hour to all staff.  Minister visits store to celebrate … Continue reading Staff receive industry leading pay rise →

Autumn 2025 budget date announced

On Wednesday 3rd September 2025, the Chancellor Rachel Reeves confirmed that the date of the Budget will be held on Wednesday 26th November 2025 and has commissioned the Office of Budget Responsibility (OBR) to prepare an economic and fiscal forecast. Budget to address economy that’s “not working well enough for working people” In a video message, … Continue reading Autumn 2025 budget date announced →

Tax Free Child Care

HMRC encourages parents to register for Tax-Free Childcare to help towards the cost of their childcare bills. Working families are encouraged to sign up for Tax-Free Childcare to save on their childcare bills. Working families can save up to £2,000 annually when paying for childcare in 75,000 childcare settings across the UK. Supporting the government’s … Continue reading Tax Free Child Care →

Government moves to end discriminatory age bands and unfair pay

The Government’s manifesto commitment to deliver a genuine living wage for working people takes a step closer as it sets out new considerations for the Low Pay Commission when recommending the April 2026 National Living Wage and National Minimum Wage. Discriminatory age bands to be removed as new Low Pay Commission remit delivers progress towards … Continue reading Government moves to end discriminatory age bands and unfair pay →

National Living Wage April 2026 projection

The Low Pay Commission has updated its projections for the National Living Wage in 2026. The Government has published the Low Pay Commission’s remit for the rates of the National Minimum Wage (NMW) and National Living Wage (NLW) that will apply from April 2026. £12.71 Read the Low Pay Commission’s remit for 2025 On the … Continue reading National Living Wage April 2026 projection →

Unpaid internships – call for evidence

The government are seeking evidence and views on unpaid internships and internships paid below the National Minimum Wage (NMW), and other roles which may be unpaid or paid below the NMW. Call for evidence They have committed to banning unpaid internships, unless they are part of an educational or training course. This is part of … Continue reading Unpaid internships – call for evidence →

New panel of young people to shape the Government’s Youth Guarantee

Young people with experience of being out of education, employment and training will help shape policy as part of a new Youth Guarantee Advisory Panel. New panel of young people to advise the Government on shaping employment support for the next generation launched in Youth Employment Week. Panel marks major milestone in building the Youth … Continue reading New panel of young people to shape the Government’s Youth Guarantee →

Delivery riders working illegally!

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! →

Salary sacrifice pension attitudes

In March 2023, HM Revenue and Customs (HMRC) commissioned IFF Research to undertake research to understand the experiences, motivations, and attitudes of employers towards using salary sacrifice arrangements for pensions. The research also explored whether hypothetical changes to tax reliefs (such as reform of NICs relief) on pension salary sacrifice arrangements may impact employers’ motivations and attitudes … Continue reading Salary sacrifice pension attitudes →

Overtime and the National Minimum Wage

A number of employers appear to be confused on the treatment of overtime and National Minimum Wage. Some believing that overtime does not form part of any assessment of National Minimum Wage (NMW). This view is further confused by the Department for Business and Trade (DBT) online tool to check your wage. This article and … Continue reading Overtime and the National Minimum Wage →

Deductions remain a common cause of minimum pay breach

The Department of Business and Trade (DBT) has indicated that the largest reason for the May 2025 named employers breaching National Minimum Wage regulations was because of pay deductions. Paying National Minimum Wage is not about an employees original hourly rate, but about the rate actually received for all working time. Minister for Employment Rights, … Continue reading Deductions remain a common cause of minimum pay breach →

518 employers named for breaching minimum wage

518 Employers who have left workers over £7.4 million out of pocket by failing to pay the National Living and National Minimum Wage named. More money put into the pockets of hardworking people, as government delivers the biggest upgrade to worker’s rights in a generation, as part of the Plan for Change Workers will be … Continue reading 518 employers named for breaching minimum wage →

Thompsons Lecture: Employment law and the fundamental right to security

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 →

Can I change a Salary Sacrifice to a net deduction?

With the significant increases to National Minimum and National Living Wage, a number of questions are being raised by employers on their options with regards to pre-existing salary sacrifice arrangement where the operation of the sacrifice now takes the employees earnings for National Minimum Wage (NMW) below the employees associated hourly NMW rate. For those … Continue reading Can I change a Salary Sacrifice to a net deduction? →

April 2025 Employer Bulletin

Dear PAYadvice.UK HMRC have issued the April 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     new rates of the National Minimum Wage changes to company size thresholds for … Continue reading April 2025 Employer Bulletin →

Payroll dates – what affects what?

PAYadvice.UK sees a number of social posts and questions around the effective payroll dates when crossing from the 2024/2025 tax year into the new 2025/2026 tax year. Most recently have related to poor business planning by some employers on the impacts of National Insurance increases relating to work undertaken in March 2025 or earlier which … Continue reading Payroll dates – what affects what? →

Am I entitled to pay for Overtime?

On social media groups relating to employment law and others on pay, often there are questions on individual rights to paid overtime. This short article looks to outline the basics of the employees rights, whether the additional time should be paid or not and how the additional work time impacts employment rights under the Working … Continue reading Am I entitled to pay for Overtime? →

The National Minimum Wage in 2025 – LPC

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 →

Electric Company Car Tax increases +50%

As the New Tax Year day 6th April 2025 arrives, so does a plethora of changes to taxation. For those who have Electric Cars through employer schemes, the company car tax is increasing by 50% today. Whether provided as a normal company car or via a car purchase scheme, EV scheme, Salary Sacrifice, or other … Continue reading Electric Company Car Tax increases +50% →

Minimum Wage – CIPP South Live

Next up is the short update from Jenni Morris on National Minimum Wage. Increasingly employers are falling foul of NMW compliance with limited understanding of complex obligations. NMW is not about the pay rate, it’s about the rate of pay received. She went on to describe the risk areas and how salaried workers can be … Continue reading Minimum Wage – CIPP South Live →

Employment Rights Bill latest

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 →

Isle of Man – April 2025 minimum wage rise confirmed

The Isle of Man’s Minimum Wage rates will increase from 1st April 2025, following Tynwald approval at the February sitting, with the Single Hourly Rate increasing to £12.25, and the Youth Rate increasing to £9.55. The Accommodation Offset will remain unchanged. (c) PAYadvice 2025 In addition, the Department for Enterprise (the Department) confirmed that work … Continue reading Isle of Man – April 2025 minimum wage rise confirmed →

Isle of Man – minimum wage rate proposal changed

On 4th February 2025 and following feedback from industry and a range of representatives, the Isle of Man Department for Enterprise (The Department) and Treasury have revised the Minimum Wage proposals originally set out on 17th January 2025. The new proposals will see Tynwald asked to approve a single initial increase to the main rate … Continue reading Isle of Man – minimum wage rate proposal changed →

April 2025 payrise boost to pockets of over 3 million workers

Government lays legislation confirming that the new National Living Wage and new National Minimum Wage will take effect from 1st April 2025 Millions of workers set for significant pay increase in April to improve living standards and drive growth   Pay boost worth £1,400 a year for an eligible full-time worker as Government takes significant step … Continue reading April 2025 payrise boost to pockets of over 3 million workers →

Make your views heard on the future of the minimum wage

The minimum wage rate that apply across the whole of the United Kingdom have risen significantly over these past few years with, the age range of the highest rates is steadily moving to start at age 18 years. 1st April 2025 see the latest rise announced by the Labour government at the Autumn Budget. The … Continue reading Make your views heard on the future of the minimum wage →

Seafarer rights to be enshrined in law

Mandatory charter boosts security, pay and working conditions for thousands of seafarers. amendments to the Employment Rights Bill paves way for mandatory seafarers charter new powers will see more frequent rest periods, more robust welfare and training requirements for operators, safer working patterns and greater protections for wages beyond UK waters comes after fairer wages were cemented … Continue reading Seafarer rights to be enshrined in law →

Crack down on illegal working

The government has been intensifying raids to tackle illegal working across England since the summer. Officers have been out in force across the UK to disrupt rogue employers who hire migrants illegally and exploit vulnerable people, and to address the promise of illegal jobs that are used by criminal smuggling gangs to sell spaces in … Continue reading Crack down on illegal working →

Over 370,000 underpaid in April 2024

The Low Pay Commission (LPC) published its report into compliance and enforcement of the National Minimum Wage. The LPC estimates (based on statistics from the employers ASHE data) that around 371,000 workers were underpaid in April 2024. This represents a slight increase on the previous year but is below estimated numbers from the pre-pandemic period. … Continue reading Over 370,000 underpaid in April 2024 →

Arrests for illegal working rises

New data shows illegal working arrests have increased by 25% A crackdown on rogue businesses hiring people to work illegally has led to a significant rise in arrests, new figures published by the Home Office show. Home Office Immigration Enforcement teams have been intensifying operational activity across the UK to stop businesses hiring people to … Continue reading Arrests for illegal working rises →

Jersey 2025

The states of jersey has confirmed changes applicable from 1st January 2025. Jersey Social Security (Class 1 contributions) The uplifted monthly earnings limits have been confirmed along with contribution rates remaining unchanged: (c) PAYadvice Ltd 2024 2024 Minimum Earnings Thresholds for Class 1 contributions The following threshold values change from 1st January 2024 (c) PAYadvice … Continue reading Jersey 2025 →

How much pay for KIT and SPLIT?

Statutory Parental Pay In the UK there are a number of statutory parental leave rights which include some form of pay: Statutory Maternity Pay (SMP) - up to 39 weeks with 6 weeks of higher entitlement Statutory Adoption Pay (SAP - similar to SMP Shared Parental Pay (ShPP) - generally the sharing of any stopped … Continue reading How much pay for KIT and SPLIT? →

Autumn Budget 2024 – HMRC

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 →

Autumn Budget 2024: putting more money in people’s pockets

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 →

Fair Work Agency – who, what, why and when

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 →

National Living Wage to increase to £12.21 in April 2025

(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 →

Autumn Budget 2024 – Pay boost for millions with National Minimum Wage increases

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 →

Tax Avoidance promoters – the list keeps growing – now over 120+

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+ →

Help protect workers from getting caught out by tax avoidance 

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  →

Fresh measures to support victims of Modern slavery

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 →

42% of workers earning below the real Living Wage have less than £10 left over after paying for their essentials 

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  →

Real Living Wage increases to £12.60 in UK and £13.85 in London

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 →

Up to £600 cash boost for Britain’s lowest paid to help kickstart the economy

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 →

How salary sacrifice affects National Minimum Wage  

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   →

October 2024 Employer Bulletin

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 →

Minimum pay enforcement results

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 →

Employment rights reforms revealed

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 →

Business leaders will be involved in “every step of the way” in Make Work Pay plans

The Deputy Prime Minister and Business Secretary have met with business leaders to discuss the upcoming Employment Bill. In the latest series of meetings on the Make Work Pay plan, the Deputy Prime Minister Angela Rayner and Business Secretary Jonathan Reynolds hosted a Business Breakfast on Tuesday 3rd September 2024 to discuss the upcoming legislation. … Continue reading Business leaders will be involved in “every step of the way” in Make Work Pay plans →

Rogue employers targeted in illegal working crackdown

The Home Secretary, Yvette Cooper, announced last month that the government would crack down on unscrupulous employers who are hiring migrants illegally and exploiting vulnerable people, alongside extensive work to disrupt the criminal networks who bring the workers to the UK.   During an intensive week of action from Sunday 18th to Saturday 24th August 2024, … Continue reading Rogue employers targeted in illegal working crackdown →

Online jobs adverts with below National Living Wage pay!

New TUC research found 46 jobs online on a single day in July 2024 advertising pay below the National Living Wage! Many are office jobs targeted at graduates and experienced workers with advertised salaries below £20,820 (the annualised minimum wage)  The new Fair Work Agency must lead to a step change in enforcement to stop … Continue reading Online jobs adverts with below National Living Wage pay! →

Make Work Pay first steps

British workers are set for better working conditions as the Government takes its first steps towards its Plan to Make Work Pay. Businesses and workers are to get a bigger voice at the table as Government takes the next steps in its mission to Make Work Pay Deputy Prime Minister and Business Secretary host senior … Continue reading Make Work Pay first steps →

Legislation updates 2025 for payroll

Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2025 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 2024 changes, even to … Continue reading Legislation updates 2025 for payroll →

Minimum Wage changes

We’re changing the way the Minimum Wage is set so it keeps in line with the cost of living. What changes are being made to the Minimum Wage? The government are changing the way the Minimum Wage is set so it keeps in line with the cost of living.   For the first time, the Low … Continue reading Minimum Wage changes →

Blizzard added to the tax avoidance promoters list

HMRC have added Blizzard Pay Ltd (BPL) to their named list of tax avoidance scheme promoters. So how did Blizzard claim to work? Individuals within the Blizzard Umbrella provided services to end clients as employees of BPL. Employees receive part of their BPL remuneration at a rate close to the National Minimum Wage or National Living Wage which … Continue reading Blizzard added to the tax avoidance promoters list →

Minimum wage and the Payroll Savings scheme dilemma!

Lees of Scotland are another retailer caught out by the complex National Minimum Wage regulations and their efforts to help employees via a salary deduction savings scheme which they operated for over 30 years. Well known for their manufacture of teacakes, snowballs and macaroons, Lees operated a savings scheme where its workers voluntarily paid contributions … Continue reading Minimum wage and the Payroll Savings scheme dilemma! →

Minimum Wage Revolution – is it about to happen?

As part of the new Labour governments proposed 40 bills which formed part of the Kings Speech delivered on Wednesday 17th July 2024, was the inclusion of proposed changes to National Minimum Wage, forming part of the first 100 days commitment. My Government is committed to making work pay….Kings Speech 2024 The new government has … Continue reading Minimum Wage Revolution – is it about to happen? →

Kings Speech – employment rights and pensions

Amongst a long list of 40 government proposed bills (more even than Tony Blair’s government) as part of the Kings Speech held on Wednesday 17th July 2024, included was the the progression of a new bill to cover workers rights: 'My Government is committed to making work pay and will legislate to introduce a new … Continue reading Kings Speech – employment rights and pensions →

GPA – UK Payroll – Tax Planning and Tax Avoidance Measures Becoming Prevalent

PAYadvice author Simon Parsons is a contributor to the new GPA magazine 04:05 Global Payroll, in this months edition he covers the increasing use of Tax Planning and Tax Avoidance measures which appear to be expanding in use in the current cost of living crisis. However, where some may work, other don’t and HMRC are … Continue reading GPA – UK Payroll – Tax Planning and Tax Avoidance Measures Becoming Prevalent →

Labour win – payroll and HR impacts

With the Labour party winning with a significant majority and forming a new UK government, changes to employment and payroll law will be easier than experienced by prior governments. Tax and NICs Whilst there is an aim for stabilising the UK economy, Labour promised to not increase existing PAYE income tax rate or National Insurance. … Continue reading Labour win – payroll and HR impacts →

More umbrellas named!

The HMRC have added a further 3 umbrella organisations that have been found to promoting tax avoidance schemes which HMRC claim do not work. An umbrella company is a business often used by recruitment agencies to pay temporary workers. The common theme of these failed arrangements is a payment close to National Minimum Wage levels … Continue reading More umbrellas named! →

Isle of Man – Minimum Wage increase 1st July 2024

The Isle of Man has reviewed and announced interim increases to the Minimum Wage, and a future change to align with the Living Wage. At the May 2024 sitting of Tynwald, the following interim increased Minimum Wage Rates were approved. These rates apply from 1st July 2024. From 1st July 2024 rates The Tynwald has … Continue reading Isle of Man – Minimum Wage increase 1st July 2024 →

More named tax avoidance umbrella schemes bagged

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 →

Four facts about apprentice pay – Low Pay Commission

The following is based on a blog by the Low Pay Commision published 3rd May 2024. Apprenticeships are a great way to obtain skills with entering the workplace. However, not all jobs called an Apprenticeship are really and some employers have been found breaching National Minimum Wage. Of genuine apprentices, 1 in 5 (20%) of … Continue reading Four facts about apprentice pay – Low Pay Commission →

With Accent Umbrella? Get out!

Accent Umbrella Ltd (AUL) has been named by HMRC as a promoter of tax avoidance schemes. Please be cautious following advice from these entities about joining other umbrella companies. We advise users of this scheme to contact us to get help to exitHMRC Accent Umbrella advertised itself as ‘the perfect compliment to your work life. … Continue reading With Accent Umbrella? Get out! →

National Insurance cut is live

Millions of workers checking payslips will have seen reductions in National Insurance contributions (NICs) As the economy turns a corner, the government is claiming to reward hard work, with over £900 a year boost for typical worker They state it is another step in ‘long-term ambition to end unfair double tax on work’ There are … Continue reading National Insurance cut is live →

Tips guidance published

The government’s Tipping Act is a step closer to coming into force, … the Code of Practice is published and laid before Parliament. The new Code of Practice will protect the tips of more than 2 million workers giving them a fair share of the tips received by a company. Tipping Act is a step … Continue reading Tips guidance published →