Articles and information in relation to UK Payroll for business, employers and employees.
As part of the HMRC April 2026 Employers Bulletin, the HMRC are again blaming employer for problems with the HMRC … Continue reading RTI submission problems — incorrect handling of payroll ID
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading Employer Bulletin: April 2026
The HMRC Software Developers Support Team (SDST) have notified software developers on a difference in this year Department for Work … Continue reading Statutory Payments uprating error
Here it is again, the start of a New Tax Year. Often when meeting with payroll and tax professionals from … Continue reading Happy New (Tax) Year 2026
(c)2025 PAYadvice Ltd New minimum wage rates come into force [for pay reference period starting{ from 1st April [2026], following … Continue reading National Living Wage rises to £12.71
With new Statutory Sick Pay (SSP) rules applying from 6th April 2026, the DWP have updated form SSP1 for use … Continue reading SSP1 form readied for April 2026 changes
taking action to help families with the cost of living The government claim they know that families across the country … Continue reading Help with the cost of living in 2026
Baroness Maggie Jones of Whitchurch has been appointed as the new Chair of Acas. Baroness Maggie Jones of Whitchurch has … Continue reading Baroness Maggie Jones appointed new chair of Acas
HMRC are introducing the requirements to register in stages. From 18th May 2026, HMRC will introduce an online registration system … Continue reading Payroll services to register as Tax Advisers and have AML responsibilities
As part of the February Employer Bulletin, the HMRC are reminding employers that the regular electronic payment deadline of 22nd … Continue reading HMRC electronic payment deadline for February and March 2026
The 'Specification for PAYE tax table routines' has been updated to version 24.0 (February 2026). HM Revenue and Customs have … Continue reading Payroll technical specifications: Income Tax April 2026
The February edition of the HMRC Employers Bulletin out lines the changes to Statutory Sick Pay which applies from 6th … Continue reading Statutory Sick Pay (SSP) changes — what employers need to know
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading Employer Bulletin: February 2026
(c)2025 Photo by PSP The HMRC issued the following (edited) information on Friday 16th January 2026 confirming the U.K. tax … Continue reading Payroll 2026-2027: Allowances, Rates and Thresholds – updates on Income Tax
The HMRC have issued the RD1 Specification for employer substitute form P60 and e P60 for the tax year 2026 … Continue reading 2026/2027 P60 & eP60 substitute adjustments
The Collection of Student Loans consultation group has confirmed since all the repayment thresholds for 2026/2027 have been confirmed and … Continue reading Multiple Student Loan Plan type hierarchy agreed
As part of the December 2025 Employer Bulletin, information on Labour supply change responsibilities have been issued: From 6th April … Continue reading New PAYE responsibilities in labour supply chains – Umbrellas
As part of the December 2025 Employer Bulletin, HMRC have shared information on promoted Salary Sacrifices Grocery Schemes. They confirm … Continue reading Grocery Salary Sacrifice! Buyer beware
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading Employer Bulletin: December 2025
The HMRC Software Developer Support Team have kindly issued the new adjusted HMRC ‘New Starter Checklist’ to software developers to … Continue reading 2026/2027 New Starter Checklist – getting prepared
Payroll 2026-27: Allowances, Rates and Thresholds from April 2026 Dear PAYadvice.UK Following the Autumn Budget of 26 Ltd November 2025, … Continue reading HMRC confirm most of the 2026/2027 values for software
What are umbrella companies? Umbrella companies are employment intermediaries that employ workers on behalf of agencies and end clients. Many … Continue reading Umbrellas — rules to tackle non-compliance
(c)2023 PSP The Department for Education… (26th November 2025) confirmed annual updates to repayment thresholds for Plan 2 and Plan … Continue reading Student Loans Repayment Threshold Announcement for Plan 2 and Post Graduate loans for April 2026
As the festive season approaches, many businesses rely on staff working longer hours, picking up extra shifts or staying late … Continue reading Extra Christmas working hours and minimum pay
(c)2025 PAYadvice Ltd The Chancellor of the Exchequer Rachel Reeves has announced on the day before her 26th November 2025 … Continue reading April 2026 National Minimum and Living Wage increases confirmed
HMRC is aware that businesses are being approached by organisations offering models which falsely claim to be able to reduce employment … Continue reading Tax fraud warning for employment agencies and employers
SLC has received more than 1.1 million refund requests through its Digital Refund Service, which offers a self-serve route for … Continue reading Student Loan Refund requests exceed 1.1 million
Half a million workers are set for a pay boost as over 16,000 employers are signed up to pay the real Living … Continue reading Real Living Wage Rates Increase to £13.45 in UK and £14.80 in London
Guidance for employers on making employees’ student loan and postgraduate loan deductions in different circumstances has been updated with a … Continue reading Student Loan deduction guidance corrected
As part of the October 2025 shaming list of employers who have been named and fined for National Minimum Wage … Continue reading Pay deductions can cause minimum wage breaches
Although employers may have set payment rates at or above the National Minimum Wage for their workers and employees, some … 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 UK workers paid below … Continue reading In-work poverty causing misery as over half of low-paid parents forced to turn to food banks
Since the introduction in April 2012, an employer who is within Real Time Information (RTI) had the ability to request, … Continue reading National Insurance Verification (NVR) withdrawn
For the third year running, Christmas Day and New Year’s Day don’t fall on weekends and there are no substitute … Continue reading Christmas 2025 and New Year 2026 – when are the Bank Holidays and what about paying early?
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading Employer Bulletin: August 2025
The government says it is committed to closing the tax gap and making the tax system fairer. Good and bad … Continue reading Non-compliant umbrellas to be tackled
HM Revenue and Customs (HMRC) have published promotional information on how to spot the signs of disguised remuneration tax avoidance … Continue reading Spotting disguised remuneration tax avoidance schemes
The Government’s manifesto commitment to deliver a genuine living wage for working people takes a step closer as it sets … Continue reading Government moves to end discriminatory age bands and unfair pay
The Low Pay Commission has updated its projections for the National Living Wage in 2026. The Government has published the … Continue reading National Living Wage April 2026 projection
HM Revenue and Customs (HMRC) have confirmed the intention Payroll Service providers to be registered along with other Tax Advisers … Continue reading Payroll Service providers to be registered from April 2026
New amendment to the Employment Rights Bill.. will expand rights to bereavement leave to those who experience pregnancy loss The … Continue reading Bereavement leave for families who face pregnancy loss
The Plan to Make Work Pay is intended to tackle poor pay, poor working conditions and poor job security so … Continue reading SSP changes confirmed for 6th April 2026
Government has launched a full review of parental leave and pay, to better support working families and help children get … Continue reading Review of Parental Leave
HM Revenue and Customs have published initial information as part of the June 2025 employer bulletin on changes that form … Continue reading Future of Statutory Sick Pay (SSP) – April 2026
The HM Revenue and Customs (HMRC) Software Developer Support Team (SDST) have shared early information on changes to the data … Continue reading Payroll 2026/2027 – removal of EPS ‘state aid’ items
The HM Revenue and Customs (HMRC) Software Developer Support Team (SDST) have shared early information on changes applicable to statutory … Continue reading Payroll 2026/2027 – Statutory Parental Bereavement Pay (SPBP) – Northern Ireland
HM Revenue and Customs (HMRC) Software Developers Support Team (SDST) have started to release change information that impacts payroll calculations … Continue reading Payroll 2026/2027 – Student Loan Plan 5
With HMRC clamping down on some umbrella organisations, and new regulatory obligations also being introduced, some employees are finding that … 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 … Continue reading Umbrella employers – good practice updates
In March 2023, HM Revenue and Customs (HMRC) commissioned IFF Research to undertake research to understand the experiences, motivations, and … Continue reading Salary sacrifice pension attitudes
Dear PAYadvice.UK HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … Continue reading June 2025 Employer Bulletin
The Department of Business and Trade (DBT) has indicated that the largest reason for the May 2025 named employers breaching … Continue reading Deductions remain a common cause of minimum pay breach
518 Employers who have left workers over £7.4 million out of pocket by failing to pay the National Living and … Continue reading 518 employers named for breaching minimum wage
Teachers in England set to receive a 4% pay award from September. Teachers will receive a 4% pay boost from … Continue reading Teachers benefit from pay boost
NHS workers, including doctors and nurses, will receive real terms pay rises after the Health Secretary accepted the pay review … Continue reading NHS workers awarded real terms pay rises
No problem - all 24 country sessions from the JGA 24-hour payroll journey are now available to watch on-demand via … Continue reading Missed a session at Global PayFest ’25?
Payroll never sleeps – and neither will we On 1st May 2025 JGA took us on a one-of-a-kind global payroll … Continue reading Global Pay Fest ‘25 – United Kingdom
Find out how Income Tax and National Insurance contributions apply when you receive cryptoassets (like cryptocurrency or bitcoin). HM Revenue … Continue reading Taxing Cryptoassets
With the significant increases to National Minimum and National Living Wage, a number of questions are being raised by employers … Continue reading Can I change a Salary Sacrifice to a net deduction?
From 6th April 2025 previous rules for non-domicile status have ended and replaced by a system based on tax residence. … Continue reading Operate PAYE on a proportion of a globally mobile employee’s income and changes to Overseas Workday Relief
Freeport and Investment Zone special tax sites — employer National Insurance contributions relief guidance update From 6th April 2025, eligible … Continue reading Freeport and Investment Zones – report the postcode on FPS
Check if you need to amend your payroll for female employees who pay less National Insurance Married women’s and widows’ … Continue reading NI letters B, E, I, T – gender and birth date matching (Married Women’s and Widows reduced rate)
PAYadvice.UK sees a number of social posts and questions around the effective payroll dates when crossing from the 2024/2025 tax … Continue reading Payroll dates – what affects what?
What should be one of the most simplest terms in use turns out to be one of the most complicated. … Continue reading When NET is not what you think!
What is the tax code for? The government collects Income Tax to fund public services in the U.K. it pays … Continue reading What does my tax code mean?
A number of articles published via a news agencies and news outlets have implied that there were significant changes to … Continue reading Has Statutory Sick Pay (SSP) changed?
On social media groups relating to employment law and others on pay, often there are questions on individual rights to … Continue reading Am I entitled to pay for Overtime?
On 1st April 2025, minimum wage rates have increased. This short report from the Low Pay Commission looks at the … Continue reading The National Minimum Wage in 2025 – LPC
The HM Revenue and Customs have updated and issued its guidance on claiming the uplifted £10,500 employment allowance which can … Continue reading Employment allowance guides updated for April 2025
With the Easter Break coming upon us soon, some workers and employees may be wodnering what their rights are to … Continue reading Holidays and Easter 2025
As the New Tax Year day 6th April 2025 arrives, so does a plethora of changes to taxation. For those … Continue reading Electric Company Car Tax increases +50%
Over 3 million eligible workers are to receive a pay rise of up to £1,400 a year as new National … Continue reading New minimum wage rates for pay periods starting from 1st April 2025
With the increase to employers secondary National Insurance to 15% and the lowering of the Secondary Threshold to £5,000 per … Continue reading National Insurance Tables published for 2025/2026
Changes to company size thresholds for off-payroll working Where an engager or business needs to consider the off-payroll working (OPW) … Continue reading IR35 Off Payroll Working – trigger threshold change
UK Postcodes The UK postcode is a combination of between five and seven letters and numbers which define four different … Continue reading Payroll and the importance of postcodes
As part of announcements in the Spring Statement 2025, the government have launched a further consultation seeking views on whether HM … Continue reading Tackling tax advisers facilitating non-compliance
Monthly estimates of payrolled employees and their pay from HM Revenue and Customs’ (HMRC’s) Pay As You Earn (PAYE) Real … Continue reading Earnings and employment to February 2025
HMRC have issued the February 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading February 2025 Employer Bulletin
Only two months left to boost State Pension by filling gaps in National Insurance records from 2006 onwards Since the … Continue reading £35 million added to State Pension pots
Government lays legislation confirming that the new National Living Wage and new National Minimum Wage will take effect from 1st … Continue reading April 2025 payrise boost to pockets of over 3 million workers
The minimum wage rate that apply across the whole of the United Kingdom have risen significantly over these past few … Continue reading Make your views heard on the future of the minimum wage
The Low Pay Commission (LPC) published its report into compliance and enforcement of the National Minimum Wage. The LPC estimates … Continue reading Over 370,000 underpaid in April 2024
HMRC have issued the December 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading December 2024 Employer Bulletin
Statutory Parental Pay In the UK there are a number of statutory parental leave rights which include some form of … Continue reading How much pay for KIT and SPLIT?
The UK Government announced the increase basis for Statutory Payment rates along with other benefits and have released the proposed … Continue reading Statutory Payment Rates 2025 increased by 1.7%
Equal Pay Day Wednesday 20th November 2024 was marked as Equal Pay Day, a national campaign led by the Fawcett … Continue reading Women’s pay and equality
There is a common misconception that employers are somehow responsible for an employees tax affairs. A view probably based on … Continue reading Personal Allowances: adjusted net income
PAYadvice author Simon Parsons is a contributor to the GPA magazine 04:05 Global Payroll, in this months edition he covers subjects … Continue reading GPA – UK payroll – I’m dreaming of an alright Christmas
HMRC have issued an update to guide E24 on 1st November 2024 in relation to the operation of a Tronc … Continue reading Tips, gratuities and service charges – Troncs
As part of the Autumn Budget 2024 documentation Annex A, the company car tax rates for April 2025 have confirmed … Continue reading Company Car Tax goes up – April 2025
Dear PAYadvice.UK Yesterday [Wednesday 30th October 2024], the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her … Continue reading Autumn Budget 2024 – HMRC
As part of the Autumn Budget 2024 information, the government have confirmed that from April 2026, it will be mandatory … Continue reading Payrolling of benefits mandated – April 2026
The HMRC SDST has issued the following confirmation information to the software developer community on the changes to National Insurance … Continue reading Payroll 2025-26: changes to NICs rates and thresholds and to Employment Allowance
Chancellor announces pay rise for over 3 million workers next year, as National Living Wage rises by 6.7%. Chancellor Rachel … 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 … 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 … Continue reading Statutory Sick Pay consultation
As part of the October 2024 Employer Bulletin, HM Revenue and Customs (HMRC) are asking employers to to assist with … Continue reading Help protect workers from getting caught out by tax avoidance
Almost half a million people working for more than 15,000 real Living Wage Employers throughout the country are set for … Continue reading Real Living Wage increases to £12.60 in UK and £13.85 in London
As part of the October 2024 employer bulletin, HMRC are reminding employers of RTI data items to report in relation to … 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 … Continue reading My HMRC account does not balance – PAYE charge queries