Tag: #NMW

Budget 2026 – Low Pay Commission (LPC) recommendations take the National Living Wage to £13.21

Screenshot The Government has today announced increases to minimum wage rates from April 2027. The National Living Wage (NLW), the minimum wage rate for all workers aged 21 and over, will rise by 3.9 per cent to £13.21. The minimum wage for 18-20 year olds will increase to £11.27. The rates for 16-17 year olds … Continue reading Budget 2026 – Low Pay Commission (LPC) recommendations take the National Living Wage to £13.21 →

Payroll Question Time – Payroll Podcast

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 →

Is Your Business Really NMW Compliant?

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? →

Legislation updates 2027 for payroll

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Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2027 for payroll. We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 through April 2026 changes, even to … Continue reading Legislation updates 2027 for payroll →

New action to crackdown on bogus self-employment loopholes

Over 900,000 people could benefit from new plans which include measures to crack down on bogus self-employment. More workers to gain access to the National Minimum Wage and holiday pay. Proposals will also make it easier for 900,000 people to access rights they should already be entitled to and improve the rights of the genuinely … Continue reading New action to crackdown on bogus self-employment loopholes →

658 employers shamed for illegally “Short-changing staff”

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” →

Fair Work Agency delivery plan

The Fair Work Agency’s first delivery plan outlines priorities, actions and measures for 2026 to 2027. It explains how the agency will support workers and employers, tackle labour exploitation and prepare for the transfer of National Minimum Wage enforcement. The plan also outlines how the agency will develop digital tools to make complying with employment … Continue reading Fair Work Agency delivery plan →

Minimum Wage Enforcement and Umbrella Deductions

Who are the Fair Work Agency (FWA)? The Fair Work Agency (FWA) is the nations single enforcement body for major employment rights, launched on 7th April 2026. One of its opening priorities is policing and enforcement of National Minimum Wage (which also includes the Hational Kiving Wage). An area of concern are umbrella deductions and … Continue reading Minimum Wage Enforcement and Umbrella Deductions →

Dodgy shops: “We are coming for you”

HMRC crackdown targets criminals exploiting the high street. HMRC will carry out more than 30,000 interventions this year to tackle tax fraud and illegal activity on the high street. Action targets organised crime groups and others exploiting vape shops, barbers and convenience stores in hotspot areas. HM Revenue and Customs (HMRC) made unannounced visits to six … Continue reading Dodgy shops: “We are coming for you” →

Seafarers across the Channel set for better pay and protection

New laws will extend and strengthen seafarer protections beyond UK territorial waters. thousands of seafarers working across the Channel are to benefit from proper rest periods, fair pay, and stronger protections as the government goes further to make seafarers’ lives fairer, safer and better the consultation on mandatory rights for seafarers follows the introduction of … Continue reading Seafarers across the Channel set for better pay and protection →

Supporting families and businesses with the Cost of Living.

Chancellor Rachel Reeves on 21st May 2026 updated the House of Commons on the Government's economic response to the war in Iran, and the action they are taking to support families and businesses with the Cost of Living. With permission, Madam Deputy Speaker, I will make a statement on the Government’s economic response to the war … Continue reading Supporting families and businesses with the Cost of Living. →

5.4 million workers have employment rights breached

The final independent report of Director of Labour Market Enforcement (DLME) commissioned assessment on the scale and nature of labour non-compliance and other work-based harms in the UK has been published with some shocking results. The report was to question: How many workers have their rights breached in the UK labour market? What issues do … Continue reading 5.4 million workers have employment rights breached →

Employer Bulletin: April 2026

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 →

Happy New (Tax) Year 2026

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 →

National Living Wage rises to £12.71

(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 →

Minimum wage shock – penalties for some big names

389 employers … named for failing to pay workers the minimum wage to tens of thousands of workers. Employers told to repay over £7.3 million in wages owed to workers to aid the cost of living for some of the lowest earners.  389 named employers, including well-known brands, faced consequences for failing to pay the minimum wage through £12.6 million in penalties.  Around 60,000 workers found to have been underpaid as employers who break the rules are … Continue reading Minimum wage shock – penalties for some big names →

Help with the cost of living in 2026

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 →

HMRC confirm most of the 2026/2027 values for software

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 →

Budget 2025 speech

Budget 2025 speech as delivered by Chancellor Rachel Reeves - 26th November 2025 Madame Deputy Speaker.  It is my understanding that the Office for Budget Responsibility’s Economic and Fiscal Outlook was released on their website before this statement. This is deeply disappointing and a serious error on their part. The Office for Budget Responsibility has … Continue reading Budget 2025 speech →

Extra Christmas working hours and minimum pay

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 →

April 2026 National Minimum and Living Wage increases confirmed

(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 →

Real Living Wage Rates Increase to £13.45 in UK and £14.80 in London

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 →

Pay deductions can cause minimum wage breaches

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 →

Another 103 employers caught not paying for time worked!

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 

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  →

Apprentices – not a reason to underpay!

Of the 491 recently shamed employers for breaching National Minimum Wage (NMW) by the HM Revenue and Customs (HMRC) audit teams, the largest failures related to apprentices. Of those caught, 190 were for breaches of NMW related to apprentices. There are some important considerations for those who claim to or do employ apprentices: That there … Continue reading Apprentices – not a reason to underpay! →

Another 491 employers fined £10million+ for National Minimum Wage breach

£6 million repaid to workers as Government cracks down on employers underpaying their staff Nearly 500 employers fined over £10 million for failing to pay the National Minimum Wage. £6 million put back into the pockets of working people as Government delivers the biggest overhaul of workers’ rights in a generation, as part of its … Continue reading Another 491 employers fined £10million+ for National Minimum Wage breach →

FWA chair appointed to crack down on minimum wage underpayment and worker exploitation

Matthew Taylor to lead Government's new Fair Work Agency from April 2026. Taylor Review author Matthew Taylor appointed as first Fair Work Agency chair to support the government’s mission to kickstart economic growth. New agency to transform labour market enforcement, protecting workers from bad employers who flout minimum wage and other labour laws, levelling the … Continue reading FWA chair appointed to crack down on minimum wage underpayment and worker exploitation →

Staff receive industry leading pay rise

Employment Rights Minister visits an Aldi supermarket in Watford following the retailer's decision to make its staff the best paid in the UK. Store assistants at Aldi to receive a big pay boost as the retailer becomes among the first to pay at least £13.02 per hour to all staff.  Minister visits store to celebrate … Continue reading Staff receive industry leading pay rise →

Government moves to end discriminatory age bands and unfair pay

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 →

National Living Wage April 2026 projection

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 →

Unpaid internships – call for evidence

The government are seeking evidence and views on unpaid internships and internships paid below the National Minimum Wage (NMW), and other roles which may be unpaid or paid below the NMW. Call for evidence They have committed to banning unpaid internships, unless they are part of an educational or training course. This is part of … Continue reading Unpaid internships – call for evidence →

Overtime and the National Minimum Wage

A number of employers appear to be confused on the treatment of overtime and National Minimum Wage. Some believing that overtime does not form part of any assessment of National Minimum Wage (NMW). This view is further confused by the Department for Business and Trade (DBT) online tool to check your wage. This article and … Continue reading Overtime and the National Minimum Wage →

Deductions remain a common cause of minimum pay breach

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 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 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 →

Thompsons Lecture: Employment law and the fundamental right to security

The RT Hon Lord Hermer KVC On Thursday 8th May 2025, the Attorney General Lord Hermer KC delivered the Thompson Foundation Lecture on “Employment law and the fundamental right to security” Introduction Thank you very much for this opportunity to celebrate the remarkable legacy of Thompsons Solicitors, a firm that has been a beacon of … Continue reading Thompsons Lecture: Employment law and the fundamental right to security →

Can I change a Salary Sacrifice to a net deduction?

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? →

April 2025 Employer Bulletin

Dear PAYadvice.UK HMRC have issued the April 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE     new rates of the National Minimum Wage changes to company size thresholds for … Continue reading April 2025 Employer Bulletin →

Payroll dates – what affects what?

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? →

Am I entitled to pay for Overtime?

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? →

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 →

Good practice umbrella companies

Actions to take as an umbrella company to support compliance and best practice in the temporary labour market. Prior evidence has indicated that around 70% of umbrella organisations may have been involved in either promoting or operating tax avoidance schemes, some to public sector workforces in Health and Local Government. HM Revenue and Customs (HMRC) … Continue reading Good practice umbrella companies →

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 Minimum Wage and National Living Wage rates take effect during April or May. Pay rise worth an extra £1,400 per year for an eligible full-time worker delivered. New rates put more money back into the … Continue reading New minimum wage rates for pay periods starting from 1st April 2025 →

Minimum Wage – CIPP South Live

Next up is the short update from Jenni Morris on National Minimum Wage. Increasingly employers are falling foul of NMW compliance with limited understanding of complex obligations. NMW is not about the pay rate, it’s about the rate of pay received. She went on to describe the risk areas and how salaried workers can be … Continue reading Minimum Wage – CIPP South Live →

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, with the Single Hourly Rate increasing to £12.25, and the Youth Rate increasing to £9.55. The Accommodation Offset will remain unchanged. (c) PAYadvice 2025 In addition, the Department for Enterprise (the Department) confirmed that work … 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 Enterprise (The Department) and Treasury have revised the Minimum Wage proposals originally set out on 17th January 2025. The new proposals will see Tynwald asked to approve a single initial increase to the main rate … Continue reading Isle of Man – minimum wage rate proposal changed →

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 April 2025 Millions of workers set for significant pay increase in April to improve living standards and drive growth   Pay boost worth £1,400 a year for an eligible full-time worker as Government takes significant step … Continue reading April 2025 payrise boost to pockets of over 3 million workers →

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 years with, the age range of the highest rates is steadily moving to start at age 18 years. 1st April 2025 see the latest rise announced by the Labour government at the Autumn Budget. The … Continue reading Make your views heard on the future of the minimum wage →

Seafarer rights to be enshrined in law

Mandatory charter boosts security, pay and working conditions for thousands of seafarers. amendments to the Employment Rights Bill paves way for mandatory seafarers charter new powers will see more frequent rest periods, more robust welfare and training requirements for operators, safer working patterns and greater protections for wages beyond UK waters comes after fairer wages were cemented … Continue reading Seafarer rights to be enshrined in law →

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 (based on statistics from the employers ASHE data) that around 371,000 workers were underpaid in April 2024. This represents a slight increase on the previous year but is below estimated numbers from the pre-pandemic period. … Continue reading Over 370,000 underpaid in April 2024 →

Arrests for illegal working rises

New data shows illegal working arrests have increased by 25% A crackdown on rogue businesses hiring people to work illegally has led to a significant rise in arrests, new figures published by the Home Office show. Home Office Immigration Enforcement teams have been intensifying operational activity across the UK to stop businesses hiring people to … Continue reading Arrests for illegal working rises →

Fair Work Agency – who, what, why and when

As part of the new Employment Rights bill, the government are progressing with the formation of the FWA (Fair Work Agency) How are employment rights enforced now? For workers to enforce their employment rights, these are generally enforced by individuals submitting a claim to an employmenttribunal. A small number of rights are enforced by the … Continue reading Fair Work Agency – who, what, why and when →

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 acceptance of the Low Pay Commission’s (LPC) recommendations on the rates of the National Minimum Wage (NMW), including the National Living Wage (NLW). The rates which will apply from 1st April 2025 are as follows: … 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 Reeves announces pay rise for over 3 million workers next year, as National Living Wage rises by 6.7% Pay boost worth £1,400 a year for an eligible full-time worker – a significant move towards delivering … Continue reading Autumn Budget 2024 – Pay boost for millions with National Minimum Wage increases →

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 protecting workers from getting caught using tax avoidance schemes which do not work. The HMRC tax avoidance ‘don’t get caught out’ campaign helps workers such as contractors spot the signs of bad tax advice and understand their … Continue reading Help protect workers from getting caught out by tax avoidance  →

Fresh measures to support victims of Modern slavery

Victims of modern slavery will be better supported in fresh measures unveiled by the government. The government has pledged to eradicate the backlog of decisions on modern slavery cases within 2 years, giving thousands of women, men and children who may have suffered traumatic sexual, physical and economic abuse the clarity needed to assist with … Continue reading Fresh measures to support victims of Modern slavery →

42% of workers earning below the real Living Wage have less than £10 left over after paying for their essentials 

Living Wage Foundation research reveals that 42% of workers earning below the real Living Wage, around 2.2 million people, have less than £10 left over after paying for their essentials.  They also found that 58% of workers earning below the real Living Wage, around 3.1 million people, are unable to afford an unexpected necessary £850 … Continue reading 42% of workers earning below the real Living Wage have less than £10 left over after paying for their essentials  →

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 a vital cost-of-living pay boost, as the real Living Wage rates rise to £12.60 an hour across the UK (60p or 5% increase), and £13.85 an hour in London (70p or 5.3% increase).  Recent research … Continue reading Real Living Wage increases to £12.60 in UK and £13.85 in London →

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 exchange, smart schemes, flex benefits) have in relation to National MinimumWage regulations. Being compliant with minimum wage law is not about the starting rate of pay, but about the rate received across all working hours … Continue reading How salary sacrifice affects National Minimum Wage   →

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, payroll professionals and agents. Introduction  In this month’s edition of the Employer Bulletin there are important updates and information on:  PAYE  introduction of a new statutory allowance from April 2025 — Statutory Neonatal Care Pay … 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 Living Wage (NLW) during the 2022 to 2023 financial year The significant increases to the NMW and NLW in recent years mean a growing proportion of workers are earning within a narrow range of the NMW/NLW rates. Due to the rising … Continue reading Minimum pay enforcement results →

Employment rights reforms revealed

The Labour government has unveiled the Employment Rights Bill in their effort to help deliver economic security and growth to businesses, workers and communities across the UK. Legislation introduced in Parliament to upgrade workers’ rights across the UK, tackle poor working conditions and benefit businesses and workers alike  Ahead of International Investment Summit, the government … Continue reading Employment rights reforms revealed →

Business leaders will be involved in “every step of the way” in Make Work Pay plans

The Deputy Prime Minister and Business Secretary have met with business leaders to discuss the upcoming Employment Bill. In the latest series of meetings on the Make Work Pay plan, the Deputy Prime Minister Angela Rayner and Business Secretary Jonathan Reynolds hosted a Business Breakfast on Tuesday 3rd September 2024 to discuss the upcoming legislation. … Continue reading Business leaders will be involved in “every step of the way” in Make Work Pay plans →

Rogue employers targeted in illegal working crackdown

The Home Secretary, Yvette Cooper, announced last month that the government would crack down on unscrupulous employers who are hiring migrants illegally and exploiting vulnerable people, alongside extensive work to disrupt the criminal networks who bring the workers to the UK.   During an intensive week of action from Sunday 18th to Saturday 24th August 2024, … Continue reading Rogue employers targeted in illegal working crackdown →

Online jobs adverts with below National Living Wage pay!

New TUC research found 46 jobs online on a single day in July 2024 advertising pay below the National Living Wage! Many are office jobs targeted at graduates and experienced workers with advertised salaries below £20,820 (the annualised minimum wage)  The new Fair Work Agency must lead to a step change in enforcement to stop … Continue reading Online jobs adverts with below National Living Wage pay! →

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 Work Pay. Businesses and workers are to get a bigger voice at the table as Government takes the next steps in its mission to Make Work Pay Deputy Prime Minister and Business Secretary host senior … Continue reading Make Work Pay first steps →

Minimum Wage changes

We’re changing the way the Minimum Wage is set so it keeps in line with the cost of living. What changes are being made to the Minimum Wage? The government are changing the way the Minimum Wage is set so it keeps in line with the cost of living.   For the first time, the Low … Continue reading Minimum Wage changes →

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 employees via a salary deduction savings scheme which they operated for over 30 years. Well known for their manufacture of teacakes, snowballs and macaroons, Lees operated a savings scheme where its workers voluntarily paid contributions … 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 17th July 2024, was the inclusion of proposed changes to National Minimum Wage, forming part of the first 100 days commitment. My Government is committed to making work pay….Kings Speech 2024 The new government has … 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 law will be easier than experienced by prior governments. Tax and NICs Whilst there is an aim for stabilising the UK economy, Labour promised to not increase existing PAYE income tax rate or National Insurance. … Continue reading Labour win – payroll and HR impacts →

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 way to obtain skills with entering the workplace. However, not all jobs called an Apprenticeship are really and some employers have been found breaching National Minimum Wage. Of genuine apprentices, 1 in 5 (20%) of … 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 advice from these entities about joining other umbrella companies. We advise users of this scheme to contact us to get help to exitHMRC Accent Umbrella advertised itself as ‘the perfect compliment to your work life. … Continue reading With Accent Umbrella? Get out! →

Tips guidance published

The government’s Tipping Act is a step closer to coming into force, … the Code of Practice is published and laid before Parliament. The new Code of Practice will protect the tips of more than 2 million workers giving them a fair share of the tips received by a company. Tipping Act is a step … Continue reading Tips guidance published →

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 LPC to keep the National Living Wage at two-thirds of median hourly pay. Though the final recommended rate is agreed by Low Pay Commissioners through a negotiated process,  they provide guidance on what kind of … Continue reading National Minimum Wage 2025 – what will it be? →

Household cash boost

Thousands of households across the UK are set to be around £3,850 better off as a raft of economic policies come into force. According to the UK government: More money in people’s pockets as a result of economic measures coming into effect Raft of economic policies are set to boost UK households and reward work … Continue reading Household cash boost →

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 National Minimum Wage (NMW) and National Living Wage (NLW) pay rates which will benefit a significant number of employees. So when do the actual rates apply from? It is a misunderstanding of the regulations to … Continue reading Don’t be an April Fool! The Minimum Wage checklist →

HMRC tax avoidance promoters naughty list grows

HMRC has updated it pages with the latest addition to the ‘Current list of named tax avoidance schemes, promoters, enablers and suppliers’ section. Named tax avoidance schemes, promoters, enablers and suppliers The law allows HMRC to publish information about promoters, enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act 2022 (the … Continue reading HMRC tax avoidance promoters naughty list grows →

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 Time Information (RTI) returns completed by employers. The Finance Act 2024 introduced powers to enable the collection of additional data and for HMRC to specify, through Statutory Instruments, the particular information required. The draft regulations published on … Continue reading HMRC to collect worked hours paid data →

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 at the relevant point to where they live in the United Kingdom and are at least 16. For pay reference periods starting on or after 1st April 2024, there are significant increases in the National … 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 saving 13.8% in employment on costs. They have become a popular vehicle for offering various employment related reward strategies with popular use for: Pensions Cycle to Work Schemes Childcare Vouchers (although restricted with no new … Continue reading Salary Sacrifice and Minimum Pay : benefit or a risk too far →

Shamed for not paying minimum wage

524 businesses have been named for failing to pay the minimum wage Employers ordered to repay workers nearly £16 million, plus an additional financial penalty, after breaches left over 172,000 workers out of pocket. Comes as the National Living Wage is set to increase by 9.8% to £11.44 an hour on 1st  April, as announced … Continue reading Shamed for not paying minimum wage →

Work security check time is Working Time

An employment agency breached National Minimum Wage (NMW) regulations by not paying enough to cover waiting time for workplace security checks on their workers. Nexus Workforce Limited lost their appeal against a number of Notices of Underpayment for failing to pay NMW. During HMRC investigation - it was identified that workers were required to undertake … Continue reading Work security check time is Working Time →

Another avoidance umbrella named!

HM Revenue and Customs (HMRC) have named (21st December 2023) another tax avoidance promoter umbrella company using powers from the Finance Act 2022 - the named umbrella is MLG Pay Ltd. MLG Pay provides an umbrella service to contractors, freelancers, and temporary employees. They claimed to ‘provide a payroll service designed to bridge this gap … Continue reading Another avoidance umbrella named! →

Had a Christmas job? Check your pay!

Festive workers who may be missing out on the National Minimum Wage or National Living Wage are being urged to check their pay. Seasonal staff and students on short-term contracts over the Christmas period, including those working in shops, hotels, Christmas markets, garden centres, restaurants and warehouses, are legally entitled to the same minimum rates … Continue reading Had a Christmas job? Check your pay! →

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 Revenue and Customs (HMRC) NMW team are contacting employers, based on geographical location rather than business type. This enables NMW support across a whole range of businesses in a specific area. The HMRC aim is … Continue reading Minimum Pay – Geographical approach to employers →

December 2023 Employer Bulletin

HMRC have issued the December 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The next Employer Bulletin is in February 2024 The headline tax measure relevant for employers was:   National Insurance Contributions (NICs) rates In this month’s edition there are important updates … Continue reading December 2023 Employer Bulletin →

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 with the Scottish and Welsh budgets on Wednesday 20th December 2024. Dear PAYadvice.UK Following Scottish and Welsh Budget announcements we can provide the following Income Tax information for 2024-25. Details for England and Northern Ireland … Continue reading Payroll 2024-25: Allowances, Rates and Thresholds from 6 April 2024 →

Reduction in NI = reduction in employee salary sacrifice benefit

With the governments Autumn Statement reduction of 2% in the standard rate of National Insurance Contributions from the current 12% to a new 10% from 6th January 2024, it’s all good news for those who pay National Insurance. Salary Sacrifice arrangements have remained popular with employees often able to benefit by the reduction of the … Continue reading Reduction in NI = reduction in employee salary sacrifice benefit →

Largest ever increase to minimum wage

(c) PAYadvice Ltd The Government has announced Tuesday 21st November 2023 its acceptance of the Low Pay Commission’s recommendations on minimum wage rates to apply for pay period starting on or after 1st April 2024. We judge that this recommendation for the NLW will achieve the target first set by the Government in 2019 – … Continue reading Largest ever increase to minimum wage →

Record wage boost for nearly 3 million workers – April 2024

Biggest ever increase to the National Living Wage, worth over £1,800 a year for a full-time worker… Since 2010 the National Living Wage has doubled in cash terms from around £10,500 to nearly £21,000 a year for a full-time worker. For the first time, 21-year-olds on the National Living Wage will always earn two-thirds of … Continue reading Record wage boost for nearly 3 million workers – April 2024 →

Real Living Wage increases to £12 in UK and £13.15 in London

10% increase in the real Living Wage as cost of living continues to hit low paid workers the hardest Over 460,000 Living Wage workers are set for a pay boost as 14,000 Living Wage employers are signed up to pay the new rates The new real Living Wage rates are now worth over £3,000 more per … Continue reading Real Living Wage increases to £12 in UK and £13.15 in London →

Major increase to National Living Wage on its way

The National Living Wage will rise to two-thirds of average earnings, the Chancellor announced Monday 2nd October 2023 National Living Wage will rise to two-thirds of average earnings Chancellor commits to Low Pay Commission recommendations, with latest forecasts showing a pay boost next year worth over £1,000 for 2 million low-paid workers successive rises mean … Continue reading Major increase to National Living Wage on its way →

National Minimum Wage to be extended to live-in domestic workers

What NMW protection is there for domestic workers Workers who live-in within the family home of their employer and who are treated as a family member, not charged for accommodation or food, under National Minimum Wage Regulations 57(1). It defines that the term “work” does not include any work done in relation to an employer’s … Continue reading National Minimum Wage to be extended to live-in domestic workers →

August 2023 Employer Bulletin

HMRC have issued the August 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. In this month’s edition there are important updates and information on: PAYE Tax relief on employee contributions to registered pension schemes Ceasing your PAYE scheme Correcting payroll mistakes for … Continue reading August 2023 Employer Bulletin →

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 Umbrella Limited of Hemel Hempstead, joins the pool of umbrellas and other organisations that have been judged as promoting failed tax avoidance schemes. Maybe not such an Easyway, this umbrella joins others named such as … Continue reading Another tax avoidance rogue umbrella warning →

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 detailed work hours from April 2025. As part of ‘Change to data HMRC collects from customers’ published on 18th July, the proposal outlines three new compulsory data requirements with a failure to provide resulting in … Continue reading Worked Hours reporting change on its way? →

7 in 10 disabled workers earn less than £15 an hour

New TUC analysis reveals disabled workers are much more likely to be low paid than non-disabled workers Disabled women and disabled workers in the North of England and Wales are more likely to earn less   Union body says government must ‘’stamp out’’ insecure work and calls for minimum wage to increase to £15 per hour  … Continue reading 7 in 10 disabled workers earn less than £15 an hour →

Three more tax avoidance umbrellas named

HM Revenue and Customs (HMRC) have named a further three tax avoidance promoters. They have added to their naming list: Bluemoore Associates Ltd, Resource Hubco Ltd, and PAYE services Ltd as tax avoidance schemes. They urge anyone using these umbrella companies to get help to exit. Bluemoore Associates Ltd (BAL). The users sign a contract … Continue reading Three more tax avoidance umbrellas named →

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 to pay the minimum required by law to their employees and workers, PAYadvice.UK are please to publish its Minimum Pay resources “Whilst not all minimum wage underpayments are intentional, there is no excuse for underpaying … 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 (39%) breached Minimum pay requirements due to deductions from wages. HMRC published as part of the former round 16 shaming list the main reasons why failures are occurring due to these deductions and payments. Deductions … Continue reading 79 of the 202 shamed employers breached minimum pay due to wage deductions →