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 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 National Minimum Wage in 2025 – LPC

On 1st April 2025, minimum wage rates have increased. This short report from the Low Pay Commission looks at the impact of those changes and the change to National Insurance. Increases in all rates of the National Minimum Wage (NMW), including the National Living Wage (NLW), come into effect for pay periods starting on or … Continue reading The National Minimum Wage in 2025 – LPC →

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 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 →

Employment Allowance Guidance updated – early years childcare

The 'Eligibility for Employment Allowance: further employer guidance' has been updated to include early years childcare providers. Early years childcare providers are entitled to claim the Employment Allowance if they are private businesses or charities. This includes local authority or central government funded institutions provided they have charitable status. If connected to others, then there … Continue reading Employment Allowance Guidance updated – early years childcare →

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 the employers £100,000 test, employers will be looking to see how they can reduce their secondary NI liabilities and qualify for the Employment Allowance. The number of enquiries of how to claim especially for multiple … Continue reading Apprenticeship Levy and Employment Allowance – connected entities →

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 which apply from 6th April 2025. On 30 October, the Government announced changes to the National Insurance contributions (NICs) Secondary Threshold, Secondary Class 1 rate, an increase in Employment Allowance (EA), and the removal of … Continue reading Payroll 2025-26: changes to NICs rates and thresholds and to Employment Allowance →

Tax cut worth up to £1,000 for half a million small businesses starts

Tax cut worth up to £1,000 for eligible businesses announced by the Chancellor at the Spring Statement takes effect 6th April 2022.Increase in Employment Allowance from £4,000 to £5,000 benefits around 495,000 businesses - 30% of all UK firms.Takes the total number of firms not paying the Health and Social Care Levy to 670,000. Nearly … Continue reading Tax cut worth up to £1,000 for half a million small businesses starts →

Employment allowance increased to £5,000

As part of the spring statement initiatives, the Chancellor, Rishi Sunak, has announced an increase to the Employment Allowance from £4,000 to £5,000 Employment Allowance is a relief which allows eligible businesses to reduce their employer National Insurance contributions (NICs) bills each year Around 495,000 businesses (30% of all businesses) benefit from the increase, including … Continue reading Employment allowance increased to £5,000 →