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
Category: Payroll
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 … Continue reading Make your views heard on the future of the minimum wage
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 … Continue reading Over 370,000 underpaid in April 2024
December 2024 Employer Bulletin
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
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 … Continue reading How much pay for KIT and SPLIT?
Statutory Payment Rates 2025 increased by 1.7%
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%
Women’s pay and equality
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
Personal Allowances: adjusted net income
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
GPA – UK payroll – I’m dreaming of an alright Christmas
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
Tips, gratuities and service charges – Troncs
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
Company Car Tax goes up – April 2025
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
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 … Continue reading Autumn Budget 2024 – HMRC
Payrolling of benefits mandated – April 2026
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
Payroll 2025-26: changes to NICs rates and thresholds and to Employment Allowance
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
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 … 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 … Continue reading Tax Avoidance promoters – the list keeps growing – now over 120+
Statutory Sick Pay consultation
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
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 … Continue reading Help protect workers from getting caught out by tax avoidance
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 … Continue reading Real Living Wage increases to £12.60 in UK and £13.85 in London
Data capture of business tax identifiers on RTI FPS
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
My HMRC account does not balance – PAYE charge queries
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
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 … Continue reading How salary sacrifice affects National Minimum Wage
Christmas 2024 and New Year 2025 – when are the Bank Holidays and what about paying early?
For the second year running, Christmas Day and New Year’s Day don’t fall on weekends and there are no substitute … Continue reading Christmas 2024 and New Year 2025 – when are the Bank Holidays and what about paying early?
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, … 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 … Continue reading Minimum pay enforcement results
PAYE RTI 2025-2026: technical pack published
Issued Wednesday 25th September 2024 Dear PAYadvice.UK, I am pleased to advise that the 2025-26 RTI technical pack for internet … Continue reading PAYE RTI 2025-2026: technical pack published
April 2025 RTI changes latest
The HMRC Software Developers Support Team (SDST) have issued an update on the RTI changes for April 2025. The following … Continue reading April 2025 RTI changes latest
Statutory Neonatal Care Pay (SNCP) and Leave – April 2025
HMRC have issued further policy information on the new Statutory Neonatal Care Pay and Leave (SNCP&L, SNCL and SNCP). These … Continue reading Statutory Neonatal Care Pay (SNCP) and Leave – April 2025
August 2024 Employer Bulletin
HMRC have issued the August 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading August 2024 Employer Bulletin
Student Loan Plan 1 and 2 threshold increases April 2025
The Department for Education on 13th August 2024 confirmed annual updates to repayment thresholds for undergraduate Income Contingent Student Loans. … Continue reading Student Loan Plan 1 and 2 threshold increases April 2025
Child Maintenance consultation extended
The Government has extended the consultation on the Child Maintenance Service (CMS) to ensure there is suitable time for feedback … Continue reading Child Maintenance consultation extended
Minimum Wage changes
We’re changing the way the Minimum Wage is set so it keeps in line with the cost of living. What … 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 … 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 … 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 … Continue reading Minimum Wage Revolution – is it about to happen?
Employment Rights Bill
As part of the Kings Speech delivered on Wednesday 17th July 2924, the Starmer Labour government set out its intention … Continue reading Employment Rights Bill
Employing seasonal or temporary staff – don’t forget pensions
The Pension Regulator (TPR) is reminding employers who recruit summer or other types seasonal workers of their legal duties for … Continue reading Employing seasonal or temporary staff – don’t forget 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 … Continue reading GPA – UK Payroll – Tax Planning and Tax Avoidance Measures Becoming Prevalent
RTI FPS reporting salary advances relaxation
Do you operate salary advance schemes for your employees either directly or through an Earned Wage Access provider? As part … Continue reading RTI FPS reporting salary advances relaxation
Payroll giving – supporting charities
With statistics showing a drop in generosity through payroll giving over the past few challenging years, the HMRC are reminding … Continue reading Payroll giving – supporting charities
RTI and off-payroll working (IR35) reminder
HMRC have reminded employers as part of the July 2024 employer bulletin, the Real Time Information (RTI) setting required and … Continue reading RTI and off-payroll working (IR35) reminder
July 2024 Employer bulletin
HMRC have issued the July 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading July 2024 Employer bulletin
End of Tax Year Adjustments – EYU bill no more
Earlier Year Updates (EYU) were introduced in April 2014 to be used by employers to correct employee reported data for … Continue reading End of Tax Year Adjustments – EYU bill no more
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 … 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 … Continue reading More umbrellas named!
Pension rights when on maternity leave
Pension contributions during Statutory Maternity Leave One of the common questions in payroll and employment rights social media groups is … Continue reading Pension rights when on maternity leave
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 … 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 … 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, … Continue reading National Insurance cut is live
Tackling Non-Compliance in the Umbrella Companies Market
The government remains concerned about the scale of non-compliance in the umbrella company market, and the detrimental impact that this … Continue reading Tackling Non-Compliance in the Umbrella Companies Market
Don’t be an April Fool! The Minimum Wage checklist
1st April 2024 National Minimum Wage uplift The 1st April 2024 sees the introduction of a significant uplift in the … Continue reading Don’t be an April Fool! The Minimum Wage checklist
Leap year – Tax Week 53, 54 and 56
There has been a number of discussions in social media about week 53 and what should happen with tax codes. … Continue reading Leap year – Tax Week 53, 54 and 56
Payroll pays 30.4 million employees
Source: PAYE RTI from HMRC The Office for National Statistics (ONS) estimates for February 2024 indicate that the number of … Continue reading Payroll pays 30.4 million employees
HMRC to collect worked hours paid data
The government is legislating to require businesses to change the information they provide to HMRC through Pay As You Earn (PAYE) Real … Continue reading HMRC to collect worked hours paid data
Consultation on raising standards in the tax advice market – this impacts Payroll service
HMRC are keen to hear views… about the 'Raising standards in the tax advice market: strengthening the regulatory framework and … Continue reading Consultation on raising standards in the tax advice market – this impacts Payroll service
HMRC – Spring Budget 2024
The following information has been issued by HMRC following the government spring budget held on Wednesday 6th March 2024. Dear … Continue reading HMRC – Spring Budget 2024
Pay boost for 21 & 22 year olds and younger workers
National Minimum Wage increases imminent National Minimum Wage applies to all employees and workers who have reached school leaving age … Continue reading Pay boost for 21 & 22 year olds and younger workers
Salary Sacrifice and Minimum Pay : benefit or a risk too far
Salary sacrifice schemes have become increasingly popular, often generated by employer efforts to save secondary National Insurance contributions with employers … Continue reading Salary Sacrifice and Minimum Pay : benefit or a risk too far
Postgraduate Loan threshold for April 2024 frozen
The Student Loans Company and HM Revenue and Customs (HMRC) have confirmed that the Postgraduate Loan (PGL) threshold for 2024-2025 … Continue reading Postgraduate Loan threshold for April 2024 frozen
Compulsory Payrolling of benefits on the table for April 2026
"to make the tax system simpler and fairer" The government announced Tuesday 16th January 2024 as part of a package … Continue reading Compulsory Payrolling of benefits on the table for April 2026
How much NICs will you save?
Want to know how much the reduction in National Insurance could save you & your friends & family? The government … Continue reading How much NICs will you save?
New Holiday Pay 12.07% – not as easy as you think!
Many employers and even payroll professionals have welcomed what some claim is a return of the 12.07% holiday pay method … Continue reading New Holiday Pay 12.07% – not as easy as you think!
6th Jan 2024 NI cuts – are you ready
At the Autumn Statement 2023 held on 22nd November, a 2% cut in the standard rate of National Insurance was … Continue reading 6th Jan 2024 NI cuts – are you ready
National Insurance change for directors – are you ready
As a result of the Autumn Statement reduction in NIC standard rates by 2% from 12% to 10%, employees will … Continue reading National Insurance change for directors – are you ready
Minimum Pay – Geographical approach to employers
National Minimum Wage compliance approach As part of the NMW compliance approach outlined in the December 2023 Employer Bulletin, HM … Continue reading Minimum Pay – Geographical approach to employers
Want to payroll benefits – plan and register soon for 2024/2025
Many employers provide benefits, whether as part of standard reward packages or via flexible reward choice programmes utilising Salary Sacrifice … Continue reading Want to payroll benefits – plan and register soon for 2024/2025
Payroll 2024-25: Allowances, Rates and Thresholds from 6 April 2024
HM Revenue and Customs Software Developers Support Team have issued the following Monday 4th December 2023 and then updated further … Continue reading Payroll 2024-25: Allowances, Rates and Thresholds from 6 April 2024
Off-payroll working rules (IR35) responsibilities – new guidance
HM Revenue and Customs (HMRC) have published new guides to improve understanding of responsibilities when there are contractors in a … Continue reading
Off-payroll working rules (IR35) responsibilities – new guidance
HMRC names more tax avoidance schemes
HM Revenue and Customs (HMRC) have added more tax avoidance schemes that don’t work. Bluestar Financial Solutions Limited The scheme … Continue reading HMRC names more tax avoidance schemes
Statutory Payment Rates 2024 increased by 6.7%
The UK Government have announced the increase basis for Statutory Payment rates along with other benefits and have released the … Continue reading Statutory Payment Rates 2024 increased by 6.7%
Paid Worked Hours on FPS!
As part of the Autumn Statement announcements on Wednesday 22nd November 2023, HM Revenue and Customs (HMRC) has confirmed a … Continue reading Paid Worked Hours on FPS!
Relevant motoring expenditure and National Insurance
As part of the HMRC agent update 114, information has been shared on the reclaiming of NI following the Upper … Continue reading Relevant motoring expenditure and National Insurance
Rolled Up Holiday Pay choice for Employers
For holiday years starting on or after 1st April 2024, Employers will be permitted to calculate annual leave entitlement as … Continue reading Rolled Up Holiday Pay choice for Employers
TUPE consultation change
The government has responded to the consultation on reforms to retained EU employment law in relation to consultation requirements under … Continue reading TUPE consultation change
Change to Working Time record keeping
The government has responded to the consultation on reforms to retained EU employment law and the consultation on the Working … Continue reading Change to Working Time record keeping
Holiday consultation – the response
The government has responded to the consultation on reforms to retained EU employment law and the consultation on calculating holiday … Continue reading Holiday consultation – the response
The Payroll Service Summit – part 3 – Resourcing your payroll team for success
The part 3 session was a small panel discussion on resourcing the payroll team fit success. An interactive q and … Continue reading The Payroll Service Summit – part 3 – Resourcing your payroll team for success
The Payroll Services Summit – Part 2 – Leveraging payroll data to drive value
The second session at the PayDashboard/Experian event was presented by BDO. The session looked at leveraging payroll data. With increasing … Continue reading The Payroll Services Summit – Part 2 – Leveraging payroll data to drive value
The Payroll Services Summit – opening and part 1
PAYadvice.UK is pleased to be at the Payroll Services Summit in the centre of the City of London at the … Continue reading The Payroll Services Summit – opening and part 1
October 2023 Employer Bulletin
HMRC have issued the October 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … Continue reading October 2023 Employer Bulletin
HMRC name three more tax avoidance schemes that don’t work
They we have added (25th September 2023) three more names to the published list of tax avoidance schemes Olympus Contracting … Continue reading HMRC name three more tax avoidance schemes that don’t work
Pension AE changes on the way – but when?
Private Members’ Bill to help millions save more into their pension and start saving sooner has cleared Parliament and been … Continue reading Pension AE changes on the way – but when?
Pension Tax Relief – what are HMRC on about?
In the August 2023, the HMRC are again reminding employers on the confusing pension scheme tax relief methods along with … Continue reading Pension Tax Relief – what are HMRC on about?
August 2023 Employer Bulletin
HMRC have issued the August 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … Continue reading August 2023 Employer Bulletin
2024 NI changes: Investment Zone Employer NICs Relief (IZENR)
As part of the governments introduction of reliefs for investment zones from April 2023, a new recycled list of additional … Continue reading 2024 NI changes: Investment Zone Employer NICs Relief (IZENR)
Another tax avoidance rogue umbrella warning
HMRC have listed another rogue umbrella promoting tax avoidance schemes which do not work. Named on 27th July 2023, Easyway … Continue reading Another tax avoidance rogue umbrella warning
Getting your new employees tax right
HMRC are concerned on the number of new starters who they receive on Full Payment Submissions with incorrect or missing … Continue reading Getting your new employees tax right
Starting a new job? Make sure your details are accurate
Providing your employer and HMRC with accurate personal information - get the right pay faster When we start a new … Continue reading Starting a new job? Make sure your details are accurate
Worked Hours reporting change on its way?
Change to data HMRC collects HMRC has indicated that proposed change in law will likely require employers to report more … Continue reading Worked Hours reporting change on its way?
Upcoming HMRC activity to support employers with new starters
The HMRC Software Developer Support Team have shared the following information on a new HMRC campaign to improve the accuracy … Continue reading Upcoming HMRC activity to support employers with new starters
The ‘Isation’ or is it ‘Ization’ challenge of Global Reward solutions?
Photo by Pixabay on Pexels.com Global reward Within the reward industry there are many claims of global solutions! But is … Continue reading The ‘Isation’ or is it ‘Ization’ challenge of Global Reward solutions?
Paternity changes proposed
In July 2019 (before the COVID pandemic hit the U.K.) the Government consulted on high-level options for reforming parental leave … Continue reading Paternity changes proposed
PAYadvice.UK publishes Minimum pay resources
Following the June 2023 publication by the Department of Business and Trade of the 202 shamed UK employers who failed … Continue reading PAYadvice.UK publishes Minimum pay resources
79 of the 202 shamed employers breached minimum pay due to wage deductions
In the shaming list of 202 employers who had failed to pay minimum wage to their employees and workers, 79 … Continue reading 79 of the 202 shamed employers breached minimum pay due to wage deductions
42 of 202 shamed employers breached minimum wage for apprentices!
In the shaming list of 202 employers who had failed to pay minimum wage to their employees and workers, 42 … Continue reading 42 of 202 shamed employers breached minimum wage for apprentices!
Unpaid working time may take pay below the minimum wage
78 of the 202 shamed employers breached minimum pay due to unpaid working time An increasing number of employers are … Continue reading Unpaid working time may take pay below the minimum wage
202 Employers shamed for underpaying minimum wage
202 businesses have been named by DBT for failing to pay the minimum wage to lowest paid workers. These employers … Continue reading 202 Employers shamed for underpaying minimum wage
New Student Loan Plan 5 is on its way – payroll deduction start April 2026
For students starting university in England this coming 2023 academic year, a new undergraduate and postgraduate student loan plan type … Continue reading New Student Loan Plan 5 is on its way – payroll deduction start April 2026
New child maintenance powers to protect victims from domestic abusers
Parliament has approved new powers to stop child maintenance economic abuse New law will allow Child Maintenance Service to intervene … Continue reading New child maintenance powers to protect victims from domestic abusers
Employer Bulletin – June 2023
Introduction HMRC have issued the June 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance … Continue reading Employer Bulletin – June 2023


































































































