HMRC have issued the February 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading February 2024 Employer Bulletin
February 2024 Employer Bulletin
Tag: #Payroll
Pension AE: Earnings Trigger and Qualifying Earnings Band Frozen for 2024/25
Automatic enrolment (AE) into workplace pensions has been a great success to date. Since 2012 over 11 million people having … Continue reading Pension AE: Earnings Trigger and Qualifying Earnings Band Frozen for 2024/25
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 … Continue reading Work security check time is Working Time
Paternity pay change – April 2024
There are changes to the way Paternity Leave and Pay can be claimed and taken. This will make it more … Continue reading Paternity pay change – April 2024
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?
DBT publish new guidance on Simplifying holiday entitlement and holiday pay calculations
How holiday pay and entitlement has changed from 1 January 2024. The Department for Business and Trade has published new … Continue reading DBT publish new guidance on Simplifying holiday entitlement and holiday pay calculations
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
Another avoidance umbrella named!
HM Revenue and Customs (HMRC) have named (21st December 2023) another tax avoidance promoter umbrella company using powers from the … Continue reading Another avoidance umbrella named!
Spring Budget 2024 set for 6th March
Budget date announced HM Treasury has confirmed that the Chancellor Jeremy Hunt has commissioned the Office for Budget Responsibility to … Continue reading Spring Budget 2024 set for 6th March
Off-payroll working rules (IR35) – pause settlement option
The agent update 115 has reminded that at the Autumn Statement on 22nd November 2023, the government is introducing a … Continue reading Off-payroll working rules (IR35) – pause settlement option
Do I need to declare foreign income to HMRC?
UK resident taxpayers who have income from outside the UK may need to declare this income to HMRC. They have … Continue reading Do I need to declare foreign income to HMRC?
Welsh Income Tax April 2024
Photo by Lisa Fotios on Pexels.com Welsh Rates of Income Tax (WRIT) The process for Wales involves the UK Government … Continue reading Welsh Income Tax April 2024
Scottish Budget tax proposals for April 2024
Photo by Pixabay on Pexels.com The Scottish Budget 2024-2025 was presented to the Scottish Parliament on Tuesday 19th December 2023. … Continue reading Scottish Budget tax proposals for April 2024
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
2024/2025 P60 design
HMRC have issued the RD1 Specification for employers substitute forms P60 for the new 2024/2025 tax year. The RD1 guide … Continue reading 2024/2025 P60 design
Claim NIC rebates on relevant mileage
Impact of recent Upper Tribunal decision on National Insurance contributions When employees use their own car for work, relief from … Continue reading Claim NIC rebates on relevant mileage
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
2024-2025: Car and van fuel benefit charges
Company van The Van Benefit Charge applies when an employee is provided with a company van and it is used … Continue reading 2024-2025: Car and van fuel benefit charges
December 2023 Employer Bulletin
HMRC have issued the December 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … 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 … Continue reading Payroll 2024-25: Allowances, Rates and Thresholds from 6 April 2024
SSP daily rate tables confirmed
The HMRC Software Developers Support Team have confirmed the daily SSP rates. The weekly rate has already been issued as … Continue reading SSP daily rate tables confirmed
Student Loan Plan 4 threshold for April 2024 confirmed
HMRC Software Developers Support Team (SDST) has confirmed (Monday 4th December 2024), the student Plan Type 4 (Scotland) threshold applicable … Continue reading Student Loan Plan 4 threshold for April 2024 confirmed
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%
Company Car Tax 2024
As part of the Autumn Statement documentation Annex A, the company car tax rates for April 2024 have been confirmed … Continue reading Company Car Tax 2024
Income Tax 2024/2025
As part of the Autumn Statement 2023, the government have provided the following information on the operation of Income Tax … Continue reading Income Tax 2024/2025
NI reduction bill presented
Following the Autumn Statement 2023 held on Wednesday 22nd November, As promised by Chancellor, the government have laid a bill … Continue reading NI reduction bill presented
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!
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% … Continue reading Reduction in NI = reduction in employee salary sacrifice benefit
Payroll 2023-24: January 2024 changes to NICs
Following the Autumn Statement announcement n the 2 percentage reduction in employee National Insurance contributions, the HMRC Software Developers Support … Continue reading Payroll 2023-24: January 2024 changes to NICs
National Insurance rates cut by 2 percent
As part of the Autumn Statement, the Chancellor of the Exchequer Jeremy Hunt has announced a shock mid year change … Continue reading National Insurance rates cut by 2 percent
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 … 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 … Continue reading Record wage boost for nearly 3 million workers – April 2024
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
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
Obsolete and burdensome EU rules to be removed from UK law
Proposed reforms allow businesses additional freedoms while retaining the UK’s world leading workers’ rights Proposals include reducing record keeping requirements … Continue reading Obsolete and burdensome EU rules to be removed from UK law
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 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
Real Living Wage rise – what about the impact on Statutory Maternity Pay
With the real Living Wage and London Living Wage announced 10% rise on the Tuesday 24th October 2023 - real … Continue reading Real Living Wage rise – what about the impact on Statutory Maternity Pay
Christmas 2023 and New Year 2024 – when are the Bank Holidays and what about paying early?
At last - Christmas Day and New Year’s Day don’t fall on weekends this year and there are no substitute … Continue reading Christmas 2023 and New Year 2024 – when are the Bank Holidays and what about paying early?
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
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 … Continue reading Major increase to National Living Wage on its way
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
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 … Continue reading National Minimum Wage to be extended to live-in domestic workers
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?
PAYE RTI 2024-25: technical pack published
Dear PAYadvice.UK, I’m pleased to advise that the 2024-25 RTI technical pack for internet submissions is now available on GOV.UK … Continue reading PAYE RTI 2024-25: technical pack published
Autumn Statement set for 22nd November 2023
During the National Payroll Week, the Chancellor of the Exchequer, Jeremy Hunt, announced on 5th September 2023 that he will … Continue reading Autumn Statement set for 22nd November 2023
Summer and seasonal only staff – Pension obligations
Social media groups have seen some questions by employers and payroll on whether there are pension requirement for temporary summer … Continue reading Summer and seasonal only staff – Pension obligations
Student Loan Plan 1 and 2 thresholds confirmed for April 2024
The Department for Education has confirmed the Student Loan thresholds for Plan Type 1 and 2 to be operated from … Continue reading Student Loan Plan 1 and 2 thresholds confirmed for April 2024
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
Legislation updates 2024 for payroll
Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2024 for payroll. We believe … Continue reading Legislation updates 2024 for payroll
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)
Crime leader who recruited illegal workers to clean at Sainsbury’s jailed
Members of a gang which recruited illegal migrants to work as cleaners across a string of Sainsbury’s supermarkets have been … Continue reading Crime leader who recruited illegal workers to clean at Sainsbury’s jailed
Another fruitless umbrella tax avoidance scheme named by HMRC
HM Revenue and. Customs have used their powers to name another promoter of tax avoidance that does not work on … Continue reading Another fruitless umbrella tax avoidance scheme named by HMRC
Over 2 million new starters put on wrong tax code!
According to an HMRC promotion, they have acknowledged that over two million new employees who started a new job in … Continue reading Over 2 million new starters put on wrong tax code!
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
Taking on a new employee? Make sure you collect accurate information.
HMRC have been concerned with some of the accuracy of data reported to them for new employees when commencing employment.To … Continue reading Taking on a new employee? Make sure you collect accurate information.
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?
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!
HMRC late payment interest charge rises
HMRC interest rates for late payments will be revised following the Bank of England interest rate rise to 5%. The … Continue reading HMRC late payment interest charge rises
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
Over 30 million on UK payroll
The latest UK labour market figures from the Office for National Statistics show the number of people on company payrolls … Continue reading Over 30 million on UK payroll
HMRC update Employer Direct Debit information
HMRC have indicated that employers who want to set up a recurring direct debit for their employer PAYE, that this … Continue reading HMRC update Employer Direct Debit information
Are holiday pay changes on the way
As part of the government proposals following BREXIT, the ‘Smarter Regulation to Grow the Economy’ published on Wednesday 10th May … Continue reading Are holiday pay changes on the way
Pay rises and the impacts on Maternity – the curse of Alabaster
Pay increases to meet the cost of living crisis and the rise in National set Minimum pay. With current level … Continue reading Pay rises and the impacts on Maternity – the curse of Alabaster
New tipping law passed
Withholding tips from staff becomes unlawful as the Tipping Bill achieves Royal Assent, with more than 2 million workers to … Continue reading New tipping law passed
Paper P11Ds – now being rejected
Paper P11D or P11D(b) (original or amendment) after 6th April 2023 If an employer or agent submits a paper P11D … Continue reading Paper P11Ds – now being rejected
Generic Notifications for student loans – What’s the point!
Student and postgraduate loan generic notification service messages to employers As part of the April 2023 Employer bulletin, the HMRC … Continue reading Generic Notifications for student loans – What’s the point!
PAYE account misbalance – the dreaded duplicates!
Every month HMRC creates a PAYE charge for all employers and pension providers. A "small number" contact the HMRC employer … Continue reading PAYE account misbalance – the dreaded duplicates!
April 2023 Employer Bulletin
HMRC have issued the April 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … Continue reading April 2023 Employer Bulletin
Ethnicity pay reporting: guidance for employers
Ethnicity pay reporting is one of the tools employers can use to build transparency and trust among their employees. The … Continue reading Ethnicity pay reporting: guidance for employers
STOP notices served on 6 more avoidance schemes
Under the Promoters of Tax Avoidance Schemes (POTAS) regime, HMRC can publish information about promoters of tax avoidance schemes that … Continue reading STOP notices served on 6 more avoidance schemes
Start-age for National Living Wage expected to drop to 21 from April 2024
In 2019, the Low Pay Commission (LPC) recommended that workers should become entitled to the National Living Wage (NLW, the … Continue reading Start-age for National Living Wage expected to drop to 21 from April 2024
Common causes of minimum pay breach
The Department for Business and Trade (DBT), formerly known as BEIS have issued updated information on one of their areas … Continue reading Common causes of minimum pay breach
Happy New (Tax) Year – 6th April 2023
Photo by Pavel Danilyuk on Pexels.com Often when meeting with payroll professionals around the world, they wonder why the United … Continue reading Happy New (Tax) Year – 6th April 2023
National Minimum Wage Rise 1st April 2023
For pay periods starting on or after Saturday 1st April 2023, the National Living Wage and Nation Minimum Wage are … Continue reading National Minimum Wage Rise 1st April 2023
UK Payroll numbers hit new record
HMRC Real Time Information submission have indicated a new record number of people on payroll according to the Office For … Continue reading UK Payroll numbers hit new record
Bill passed to expand pension saving to young and low earners
The Department for Work and Pensions (DWP)… confirmed it will support proposals to expand Automatic Enrolment, enabling millions of people … Continue reading Bill passed to expand pension saving to young and low earners
No more Paper P11Ds to HMRC
The HM Revenue and Customs Software Developer Support Team have confirmed changes to the acceptable P11D submission due from 6th … Continue reading No more Paper P11Ds to HMRC
HMRC NI Category M – GNS Message Questionnaire
Payroll managers, employers, do you employ those under the age of 21? HMRC are asking for your help to better … Continue reading HMRC NI Category M – GNS Message Questionnaire
HMRC issue guidance for 2023/2024 tax year
The HMRC have update their employer guidance CWG2, CWG5 and also the guide to gross-up where employer pay the tax … Continue reading HMRC issue guidance for 2023/2024 tax year
Major changes to reporting benefits
HM Revenue and Customs has informed employers as part of the February 2023 Employer Bulletin of changes to reporting benefits. … Continue reading Major changes to reporting benefits
February 2023 Employer Bulletin
This links to edition 100 of the online Employer Bulletin. In this month’s edition of the Employer Bulletin there are … Continue reading February 2023 Employer Bulletin
Automatic Enrolment Earnings Trigger and Qualifying Earnings Band for 2023/24.
I am pleased to be able to let you know that I have today [26th January 2023] announced the outcome … Continue reading Automatic Enrolment Earnings Trigger and Qualifying Earnings Band for 2023/24.
Five more tax avoidance schemes named
HMRC names 5 more tax avoidance schemes, as part of their crack-down on tax avoidance promoters. HM Revenue and Customs … Continue reading Five more tax avoidance schemes named
Scottish Earnings Arrestment change April 2023
The Scottish Minister for Public Finance, Planning and Community Wealth has written to the Economy and Fair Work Committee to … Continue reading Scottish Earnings Arrestment change April 2023
Spring Budget 2023 – 15th March 2023
Today I can inform the House that I have asked the Office for Budget Responsibility (OBR) to prepare a forecast … Continue reading Spring Budget 2023 – 15th March 2023
HMRC late payment interest rates revised
HMRC interest rates for late payments will be revised following the Bank of England interest rate rise to 3.5%. The … Continue reading HMRC late payment interest rates revised
Scottish Budget confirms tax proposals for April 2023
The Scottish Budget 2023-2024 was presented to the Scottish Parliament on Thursday 15 December 2022 some 30 minutes later than … Continue reading Scottish Budget confirms tax proposals for April 2023
Welsh Income Tax April 2023
Welsh Rates of Income Tax (WRIT) The process for Wales involves the UK Government reducing each of the three income … Continue reading Welsh Income Tax April 2023