The National Minimum Wage (NMW) audit teams from HM Revenue and Customs (HMRC) have caught and fined another 491 employers … Continue reading Where are October 2025 shamed employer minimum pay breaches happening?
Category: Payroll change April 2025
NHS not exempt from 15% employers NIC
When the hike in employers National,Insurance was announced and with some subsequent publications and also debate in the House of … Continue reading NHS not exempt from 15% employers NIC
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 … Continue reading 518 employers named for breaching minimum wage
NHS workers awarded real terms pay rises
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
Operate PAYE on a proportion of a globally mobile employee’s income and changes to Overseas Workday Relief
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 Zones – report the postcode on FPS
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
NI letters B, E, I, T – gender and birth date matching (Married Women’s and Widows reduced rate)
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)
Has Statutory Sick Pay (SSP) changed?
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?
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 … Continue reading The National Minimum Wage in 2025 – LPC
Employment allowance guides updated for April 2025
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
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 … Continue reading Electric Company Car Tax increases +50%
Happy New (Tax) Year 2025
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 2025
New minimum wage rates for pay periods starting from 1st April 2025
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
National Insurance Tables published for 2025/2026
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
Payroll and the importance of postcodes
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
Loan benefit – rate increases to 3.75%
The Official Rate of Interest (ORI) from 6th April 2025 Where you provide loans to employees that exceed £10,000 during … Continue reading Loan benefit – rate increases to 3.75%
Issue 129 of Agent Update – March 2025
Dear PAYadvice.UK Agent Update: Issue 129 is available now.Get the latest guidance and information including: the Official Rate of Interest Lifetime … Continue reading Issue 129 of Agent Update – March 2025
Taxation of non-UK domiciled individuals change 6th April 2025
The United Kingdom are changing how it taxes non-UK domiciled individuals with new guidance issued by HM Revenue and Customs (HMRC). … Continue reading Taxation of non-UK domiciled individuals change 6th April 2025
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, … 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 … Continue reading Isle of Man – minimum wage rate proposal changed
Isle of Man Budget 2025 changes tax and National Insurance
Treasury Minister Dr Alex Allinson MHK presented his third Isle of Man Budget in Tynwald on Tuesday, 18th February 2025, … Continue reading Isle of Man Budget 2025 changes tax and National Insurance
HMRC starts to issue new tax year 2025/2026 guides and documents
HM Revenue and customs have started to issue guides, tables and documents in readiness for the new tax year starting … Continue reading HMRC starts to issue new tax year 2025/2026 guides and documents
February 2025 Employer Bulletin
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
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 … Continue reading April 2025 payrise boost to pockets of over 3 million workers
Scottish Earnings Arrestment Change 2025
Photo by Pixabay on Pexels.com Schedule 2 of the Debtors Scotland Act 1987 sets out the amount that can be deducted … Continue reading Scottish Earnings Arrestment Change 2025
Statutory payment small employer compensation increase to 8.5%
HM Revenue and Customs have issued a notification to software developers on Tuesday 28th January 2025 of an increase compensation … Continue reading Statutory payment small employer compensation increase to 8.5%
Payroll Technical Specification – Income Tax
The HM Revenue and Customs (HMRC) have published on 20th January 2025 the 'Specification for PAYE tax table routines' updated … Continue reading Payroll Technical Specification – Income Tax
Regulations for Neonatal Care Leave and Pay laid
Monday 20th January 2021, the government has laid regulations to implement Neonatal Care Leave and Pay. Subject to parliamentary approval, … Continue reading Regulations for Neonatal Care Leave and Pay laid
Isle of Man minimum wage change proposals 2025
The Isle of Man Tynwald (Parliament) is being asked to approve increases to the Isle of Man’s Minimum Wage at … Continue reading Isle of Man minimum wage change proposals 2025
Torsten Bell appointed Minister for Pensions
Torsten Bell MP has been appointed Parliamentary Secretary in HM Treasury and Parliamentary Under Secretary of State in the Department … Continue reading Torsten Bell appointed Minister for Pensions
Welsh Income Tax April 2025
Income tax is partially devolved to Wales, which means that while the Welsh Government is able to vary the three … Continue reading Welsh Income Tax April 2025
2025/2026 P60 design
HMRC have issued the RD1 Specification for employers substitute forms P60 for the new 2025/2026 tax year. The RD1 guide … Continue reading 2025/2026 P60 design
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
Scottish Budget 2025/2026 – Income Tax
Income Tax The Scottish Parliament has the power to set the Income Tax rates and bands for the non‑savings, non‑dividend … Continue reading Scottish Budget 2025/2026 – Income Tax
Apprenticeship Levy and Employment Allowance – connected entities
With the increase in employers National Insurance to 15% and the increased Employment Allowance to £10,500 alongside the removal of … Continue reading Apprenticeship Levy and Employment Allowance – connected entities
April 2025 Postgraduate loan repayment threshold frozen
As anticipated by PAYadvice.UK, the Department for Education (DfE) and Welsh Government has confirmed (Thursday 14th November 2024) the Postgraduate … Continue reading April 2025 Postgraduate loan repayment threshold frozen
Student Loan Plan 4 (Scotland) threshold for April 2025 confirmed
HMRC Software Developers Support Team (SDST) has confirmed (Wednesday 13th November 2024), the student Plan Type 4 (Scotland) threshold applicable … Continue reading Student Loan Plan 4 (Scotland) threshold for April 2025 confirmed
Double cab vehicles are cars!
Another blow from the budget to the farming community who rely on these vehicles for their regular work, following a … Continue reading Double cab vehicles are cars!
Veterans employer NI relief extended
As part of the Autumn Budget 2024 announcements, the government has confirmed that it is extending the employer NICs relief … Continue reading Veterans employer NI relief extended
Beneficial loan interest change point revised
As part of the Autumn Budget 2924 changes, the HMRC have confirmed a change to the operation of the Official … Continue reading Beneficial loan interest change point revised
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
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 – Employer National Insurance costs increase
As part of the Autumn Budget 2024, the government have confirmed that employment costs on employers are increasing from 6th … Continue reading Autumn Budget 2024 – Employer National Insurance costs increase
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 … 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 … Continue reading Autumn Budget 2024 – Pay boost for millions with National Minimum Wage increases
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
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
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 … 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 … Continue reading Legislation updates 2025 for payroll
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
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
Budget set for 30th October 2024
As part of Chancellors statement on public spending inheritance, Rachel Reeves announced the Autumn budget date. I am announcing today … Continue reading Budget set for 30th October 2024
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?
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
Statutory Neonatal Care Pay (SNCP) is on its way – April 2025
The new statutory allowance (SNCP) is planned to be introduced in April 2025; this is for parents who have a … Continue reading Statutory Neonatal Care Pay (SNCP) is on its way – April 2025
National Minimum Wage 2025 – what will it be?
The Low Pay Commission (LPC) has been given the remit for 2025 by the UK government. They have asked the … Continue reading National Minimum Wage 2025 – what will it be?
Mandating postcode provision for Freeports and Investment Zones – April 2025
The government has announced that it intends to bring forward a legislative change to mandate employers operating in a Freeport … Continue reading Mandating postcode provision for Freeports and Investment Zones – April 2025
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


























































