Articles and information in relation to UK Payroll for business, employers and employees.
If you provide payroll or PAYE services and communicate with HMRC on behalf of clients as part of your business, you may need to register under HMRC’s mandatory tax adviser registration requirements. The registration window for payroll agents opens on 18th November 2026. You do not need to register yet, but now is a good … Continue reading Mandatory tax adviser registration for payroll agents opens 18th November 2026
Income Tax (England and Northern Ireland) Income tax rates and rate limits for Scottish taxpayers are set by the Scottish Parliament. The UK rates are reduced by 10p in £1 for Welsh taxpayers, and the Welsh rates of income tax are set by the Senedd and added to the UK rates. Income tax for England and Northern Ireland remain … Continue reading Budget 2026 – Tax and National Insurance – limited to no payroll change
As part of the Budget 2026 announcements, the government is increasing the van benefit charge and the car and van fuel benefit charges in line with the September 2026 Consumer Prices Index (CPI). The original announcement appears to have confused amounts between the different charges. PAYadvice.UK have reviewed and amended to what is more likely … Continue reading Budget 2026 / Payrolling 2027 – Annual Uprating of the Van Benefit Charge for 2027-2028 and the Car and Van Fuel Benefit Charges for 2027-2028
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
If you, as an employer, provide any of the mandated benefits, including those offered via salary sacrifice or other Optional Remuneration Arrangements (OpRA) being: Company Cars including salary sacrifice cars Car fuel Company Vans Van fuel Medical benefits Then you need to start your Payrolling plans now. Does mandation affect those who have voluntarily payrolled … Continue reading Payrolling 2027 – it’s time to get ready
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?
HMRC provide new guidance on errors HMRC have issued new promotional information on help to prevent RTI errors on HMRC systems. Although they state it as ‘Help to prevent payroll errors’, often there are no errors in the payroll yet the employers account at HMRC does not balance leading to what may be termed a … Continue reading HMRC – Help to prevent payroll errors and PAYE RTI disputed charges — GfC22
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The October 2026 edition of Employer Bulletin includes articles on: PAYE Payrolling … Continue reading Employer Bulletin: October 2026
For the third year running, Christmas Day and New Year’s Day don’t fall on weekends, however, Boxing Day is a Saturday and so the following Monday becomes a substitute day. And for Scotland the extended New Year celebrations which normally include the 2nd January which for 2027 is also a Saturday creating a substitute Bank … Continue reading Christmas 2026 and New Year 2027 – when are the Bank Holidays and what about paying early?
The government has now confirmed that Employers will have the option to voluntarily except Globally Mobile Employees (GMEs) from mandatory payrolling from 6th April 2027. In these cases, employers may continue to use existing year-end reporting arrangements through forms P11D and P11D(b). HMRC indicate that this will be managed through a separate exception process. What are … Continue reading Payrolling 2027 – Globally Mobile Employees can be exempted
Another piece of the mandatory payrolling changes is confirmed by the government: From 6th April 2027 the position on applying real time Class 1A calculation in year is to be applied to all benefits in kind that have been payrolled. April 2027 brings into play two different payrolled benefit treatments: Mandatory Payrolling (excepting globally mobile … Continue reading Payrolling 2027 – Class 1A to apply to both mandatory and voluntary items
In the queue for NPW 2026 at Sky Gardens Monday 7th September saw the evening celebration of the National Payroll Week at the London Sky Gardens. The 28th annual celebration of the payroll industry. Sky Gardens view by PSP With spectacular view of the City of London and wider areas, the industries great and good … Continue reading Happy National Payroll Week – the 28th annual celebration
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”
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The August 2026 edition of Employer Bulletin includes articles on: PAYE Tax … Continue reading Employer Bulletin: August 2026
HMRC has opened the second phase of mandatory tax adviser registration, with eligible advisers required to register by 18th November 2026. Phase two of the new online registration requirement for tax advisers rolls out. Advisers with Self Assessment or Corporation Tax accounts, but without an agent services account (ASA), now need to register. Advisers who … Continue reading Second tax adviser registration window now open
Get ready for mandatory payrolling of benefits in kind (BiKs) For employers who offer any of the mandatory benefits: Cars and Fuel Medical benefits Vans and Fuel It is important that employers start planning on both the payroll implementation aspects and how they will obtain and apply the required benefit data from their benefit providers. … Continue reading Payrolling Benefits and registration
The HM Revenue and Customs (HMRC) have updated the draft guides on Mandating Payrolling Benefits in Kind (MPBiKs) on the evening of Friday 31st July 2026. 31st July 2026 update: The default operation of mandatory payrolling Benefits in kind that come under mandatory payrolling from April 2027 have been listed. Reporting requirements The guidance has … Continue reading Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items
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
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
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?
Correction to some Plan 2 student loan balances. The Student Loans Company (SLC) is contacting some Plan 2 repayment employees about corrections to their balances. Around 71,000 (approximately 1.3% of current Plan 2 debts) have been affected by technical issues. SLC and HM Revenue and Customs (HMRC) are very sorry that this happened. Those affected … Continue reading The Student Loans Company (SLC) is contacting some Plan 2 customers about corrections to their balances
It’s that time of year to get ready to pay the Class 1A 15% charge on benefits for the 2025/2026 tax year Class 1A on benefits is not currently part of the payroll operation of PAYE. The realtime payroll related Class 1A capabilities currently present relate only to termination payments and sporting testimonials. P11D(b) Employers … Continue reading Get ready to pay Class 1A for benefits
As part of the HMRC June 2026 Employer Bulletin, there is an article that highlights that the Low Incomes Tax Reform Group (LITRG) made HMRC aware of an error in the August 2023 issue of the employer bulletin and a corrected reissued article. Tax relief on employee contributions to registered pension schemes The text below is based on a replacement for … Continue reading Pension tax relief – still getting it wrong
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 June 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: June 2026
The HM Revenue and Customs (HMRC) have confirmed a phased approach to the implementation of Payrolling for April 2027 and a further phase in April 2028. Originally it had been proposed to mandate the payrolling of all benefits in kind excepting accommodation and loans, from April 2026. This was then delayed until April 2027. This … Continue reading Payrolling Benefits April 2027 phasing (MPBiKs)
Company Cars and Vans are are part of mandatory Payrolling On Monday 15th June, HMRC have confirmed a simplification to their original Payrolling mandation (MPBiKS) by phasing its introduction. So what does that mean for April 2027 preparation. It has been confirmed that mandatory Payrolling of benefits and introduction of Class 1A applies to: Company … Continue reading Payrolling 2027 (MPBiKs) – mandatory items confirmed
HMRC have indicated that benefits in kind must be payrolled from April 2027. This is being referred to as Mandatory Payrolling Benefits in Kind (MPBiKs). They had already issued two sets of draft documents with more information issued on Monday 15th June 2026 proposing a new phased approach for April 2027 and a further phase … Continue reading Get ready for your 2027 (MPBiKs) Payrolling project
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
The profession that runs in silence is about to get loud. Payroll controls up to 80% of an organisation's operating expenditure. It holds compliance risk worth millions. It is the reason every employee trusts their employer enough to show up tomorrow. And yet it remains one of the most strategically undervalued functions in business. The … Continue reading The Payroll Pivot: From Invisibility to Influence
From Monday 18th May 2026, a new registration requirement for tax advisers will roll out. New mandatory tax adviser registration requirements is claimed to protect customers and raise standards in tax advice. Online registration will roll out in stages between 18th May 2026 and 31st March 2027. Registration is free, and step-by-step guidance is available … Continue reading Check if you need to register as a Tax adviser – that includes payroll
As part of the HMRC April 2026 Employers Bulletin, the HMRC are again blaming employers for problems with the HMRC RTI system. Employers create duplicate employments! They state that: Employers continue to create duplicate employments when a payroll ID is changed but the payroll ID change indicator is not used. This typically occurs when the … 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 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
The HMRC Software Developers Support Team (SDST) have notified software developers on a difference in this year Department for Work and Pensions (DWP) uprating order to prior practice and original expectations. Under a notice issued to developers ‘Payroll 2026-27: Correction to uprating dates for certain Statutory Parental Pay entitlements’, the SDST have provided the following: … 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 overseas, they wonder why the United Kingdom tax year commences on 6th April annually. Why is that when so many countries around the world celebrate both the new year and the tax year on 1st … 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 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
With new Statutory Sick Pay (SSP) rules applying from 6th April 2026, the DWP have updated form SSP1 for use when an employer is not or will stop paying SSP. From 6th April 2026, new changes come into play for SSP: Period of Incapacity for Work (PIW) is reduced to 1 calendar day (previously 4) … 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 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 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
HMRC are introducing the requirements to register in stages. From 18th May 2026, HMRC will introduce an online registration system for agent services accounts to register as tax adviserz. If a payroll service already has an agent services account, they will not need to register again. However, HMRC will contact them through the agent services … 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 of both February and March 2026 fall on weekends. The electronic payment deadlines fall on a Sunday on 22 February 2026 and 22 March 2026. To make sure your payment for these months reaches us on time, you need to have … 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 issued, on Wednesday 11th February 2026, the updated specification for Income which reflect the adjusted parameter values for Scottish Income Tax. The values for England, Northern Ireland and Wales remain frozen. PAYErout-v24-0Download Part of Tax … 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 April 2026 and forms one of the measures from the Employment Right Act 2025. PAYadvice.UK has published a series of articles and resource pages (see below links) on the changes which are to soon come … 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 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 February 2026 edition of Employer Bulletin … 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 rates applicable from 6th April 2026 (some aspects subject to final parliamentary approval). Dear PAYadvice.UK Following the Scottish Budget announcement, we can provide the following Income Tax information for 2026-2027. Details for Wales, England and … 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 to 2027. In addition to changing the tax year, the reference to tax credits has been removed and reference to Pension Credit has been added. April 2026 sees the introduction of Statutory Parental Bereavement Pay … 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 announced. (c)2025 PAYadvice Ltd The hierarchy setting out the applicable repayment threshold to apply when a borrower holds multiple plan types is set out in the attached plan type hierarchy matrix. (C)2025 PAYadvice Ltd New … 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 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
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 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 December 2025 edition of Employer Bulletin … 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 aid preparation for the 2026/2027 tax year. This new format comes into operation for payroll paying from 6th April 2026. Many years ago these were referenced as a P46 and that name continues to sometimes … 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, 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
What are umbrella companies? Umbrella companies are employment intermediaries that employ workers on behalf of agencies and end clients. Many umbrella companies operate diligently, supporting their employees and providing convenience and administrative benefits for agencies. Some appear to be involved in tax avoidance However, too many are used to facilitate non-compliance including tax avoidance and … 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 3 [Postgraduate] Income Contingent Student Loans. Income Contingent Student Loans for Plan 2 (2012-2023) undergraduate loans The income threshold and the lower interest rate threshold for repayment of Plan 2 loans to apply from April … 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 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
(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
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
SLC has received more than 1.1 million refund requests through its Digital Refund Service, which offers a self-serve route for customers to request Below Threshold refunds. The figure has been announced 29th October 2025 as the Studemt Loan Company (SLC) issues its annual Student loan repayments via PAYE eligible for refund - Tax Year 2024/25. The … 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 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
Guidance for employers on making employees’ student loan and postgraduate loan deductions in different circumstances has been updated with a correction (21st October 2025). The change made: Information about what to do if an employee dies has been corrected. Student loan and postgraduate loan repayment guidance for employers Previously the guidance implied that student loan … 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 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
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 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
Since the introduction in April 2012, an employer who is within Real Time Information (RTI) had the ability to request, for up to 100 new employees only, a NINO Verification Request (NVR) via RTI to allow them to either verify a National Insurance Number (NINO), or to obtain a NINO for the Employee when it … 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 days. However, Scotland has a substitute day for St Andrews. England and Wales So when are the Christmas and New Year Bank holidays? For England Wales and Northern Ireland matches: Scotland In Scotland there are … 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 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 August edition of Employer Bulletin includes … 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 umbrella Many umbrella companies operate diligently, supporting their employees and providing convenience and administrative benefits for agencies. ..too many are used to facilitate non-compliance However, too many are used to facilitate non-compliance including tax avoidance … 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 schemes. Tax avoidance does not pay: most schemes do not work. Those who use tax avoidance schemes may end up paying more than the tax they tried to avoid as well as interest and potentially … 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 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
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
HM Revenue and Customs (HMRC) have confirmed the intention Payroll Service providers to be registered along with other Tax Advisers from 1st April 2026 New requirements are being introduced for all tax advisers to register with HMRC and meet minimum standards. So who are tax advisers According to the UK government, Tax advisers are those … 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 Government claims it is delivering the biggest upgrade to workers’ rights in a generation. For too long, the UK has lagged behind other advanced economies in modernising employment protections. That’s why they claim they are … 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 that people across the country feel the benefits. Strengthening Statutory Sick Pay is a key component of this reform, ensuring that the safety net of sick pay is available to those who need it the … 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 the best start in life Full review of parental leave and pay to better support working families and help children get the best start in life Review will look at all types of leave – … 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 part of the Plan to Make Work Pay, the Government is making changes to Statutory Sick Pay (SSP). Through the Employment Rights Bill, the government are strengthening SSP to make sure that all employees have access to from … 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 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
The HM Revenue and Customs (HMRC) Software Developer Support Team (SDST) have shared early information on changes applicable to statutory payment as operated for those who have employee who work in Northern Ireland. New rights and entitlements are now being applied by the Northern Ireland Assembly and will apply from April 2026. Dear PAYadvice.UK, Please … 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 from April 2026. This first area is the addition of undergraduate Student Loan Plan 5. The RTI instruction SL1 will start to indicate the use of Plan 5 in March 2026 in readiness for operating … 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 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
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
Dear PAYadvice.UK HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The June edition of Employer Bulletin includes articles on: PAYE Settlement Agreement calculations 2024 to 2025 organised labour fraud — the supply of labour through Employment Intermediaries mandating the … 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 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 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
Teachers in England set to receive a 4% pay award from September. Teachers will receive a 4% pay boost from September 2025, after the Education Secretary accepted the teachers’ pay body recommendation in full which is part of marking a major step toward delivering new 6,500 teachers by the end of Parliament. The independent School … 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 bodies’ pay recommendations All NHS staff to be awarded above-inflation pay rises for second year in a row to recognises the hard work in rebuilding the NHS The Department of Health and Social Care endorsement … 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 YouTube! From Sydney to Dublin, London to Rome, payroll professionals across the globe joined JGA to unpack local compliance, taxation challenges, and workforce trends - and what a response they had. JGA express a huge … 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 journey. Following the clock around the sun, they took us from Australia to Argentina in a 24-hour Global PayFest ’25, covering country-specific intricacies, tackling local legislation and equipping you with the knowledge to become a … 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 and Customs (HMRC) have updated its information on the taxation of cryptoassets. Check if you need to pay tax when you receive cryptoassets HMRC are reminding that any cryptoasset exchange tokens received from employment, or from … Continue reading Taxing Cryptoassets
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?
From 6th April 2025 previous rules for non-domicile status have ended and replaced by a system based on tax residence. Operating PAYE on a reduced percentage of an employee’s earnings The process known as Section 690 has changed. This allowed an employer to apply for a direction to only operate PAYE on a proportion of income paid to a … 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 employers operating in a designated special tax site who wish to claim the employer National Insurance contributions relief will be required to provide the workplace postcode for each eligible employee within the RTI (Real Time Information) Full … 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’ reduced rate of National Insurance HM Revenue and Customs (HMRC) as part of the April 2025 employer bulletin has provided reminders and further details to guidance to help employers check the eligibility of employees who … 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 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?
What should be one of the most simplest terms in use turns out to be one of the most complicated. Much of the confusion is a result of whose point of view! For what should have such a simple meaning, HM Revenue and Customs (HMRC) have such a different and varying use of the term. … 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 for the Health Service, Education, providing roads and transport services, and for the general running of the country and paying public debt. For those who earn income either through work or pension then there is … 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 the UK statutory sickness scheme from April 2025. However, this is not the case. Period of Incapacity to Work (PIW) Under current rules which continue, only periods of sickness lasting 4 or more calendar days … 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 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?
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
The HM Revenue and Customs have updated and issued its guidance on claiming the uplifted £10,500 employment allowance which can be offset against qualifying employers Secondary Class 1 Bational Insurance liabilities. For payment from 6th April 2025, employers saw the secondary NIC starting threshold drop to £5,000 and the secondary NIC rate increase to 15%. … 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 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