Articles and information in relation to UK Payroll for business, employers and employees.
Pat McFadden: 28th October 2026 I have concluded my statutory annual review of state pension and benefit rates under the Social Security Administration Act 1992. The new rates will apply in the tax year 2027-28 and will mainly come into effect from 12 April 2027. I am pleased to announce that the basic and full … Continue reading State Pension and Benefit Rates 2027-28: Statutory Review
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
The HMRC Software Developers Support Team (SDST) have notified software developers on a difference in this year Department for Work and Pensions (DWP) uprating order to prior practice and original expectations. Under a notice issued to developers ‘Payroll 2026-27: Correction to uprating dates for certain Statutory Parental Pay entitlements’, the SDST have provided the following: … Continue reading Statutory Payments uprating error
HMRC have issued the following (edited) information on Wednesday 21st January 2026, effective for payments from 6th April 2026. Dear PAYadvice.UK, Change to Small Employers Relief rate Employers can currently reclaim 92% of employees’ Statutory Maternity, Statutory Paternity, Statutory Adoption, Statutory Parental Bereavement, Statutory Neonatal Care and Statutory Shared Parental Pay. If a business has … Continue reading Small Employers Relief increased to 9%
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 December 2025 edition of Employer Bulletin … Continue reading Employer Bulletin: December 2025
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
I have concluded my statutory annual review of …. benefit rates under the Social Security Administration Act 1992. The new rates will apply in the tax year 2026-27, with most increases coming into effect from 6 April 2026. …. benefit rates covered by my statutory review will be increased by 3.8%, in line with the … Continue reading April 2026 Statutory payment rates announced
Statutory Parental Pay In the UK there are a number of statutory parental leave rights which include some form of pay: Statutory Maternity Pay (SMP) - up to 39 weeks with 6 weeks of higher entitlement Statutory Adoption Pay (SAP - similar to SMP Shared Parental Pay (ShPP) - generally the sharing of any stopped … Continue reading How much pay for KIT and SPLIT?
The UK Government announced the increase basis for Statutory Payment rates along with other benefits and have released the proposed rates operational from April 2025. On Wednesday 30th October 2024 the following was announced: I have concluded my statutory annual review of state pension and benefit rates under the Social Security Administration Act 1992. The … Continue reading Statutory Payment Rates 2025 increased by 1.7%
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
The UK Government have announced the increase basis for Statutory Payment rates along with other benefits and have released the proposed rates operational from April 2024. On Wednesday the 22nd November 2023 the following was announced: The Secretary of State for Work and Pensions (Mel Stride) I have concluded my statutory annual review of state pension … Continue reading Statutory Payment Rates 2024 increased by 6.7%
With the real Living Wage and London Living Wage announced 10% rise on the Tuesday 24th October 2023 - real Living Wage employers have a six month window to apply the rise (if current hourly rates are below) by 1st May 2024. Accredited employers choose the date of change within the six month window allowed. … Continue reading Real Living Wage rise – what about the impact on Statutory Maternity Pay
Parents and carers to be given new protections at work, covering leave entitlement and redundancy rules New rights derive from three Government backed cross party bills that have now been granted royal assent This follows a wave of wins for workers this year after a record National Minimum Wage uplift and measures to ensure staff … Continue reading Wins for parents and carers workers rights
For pay periods starting on or after Saturday 1st April 2023, the National Living Wage and Nation Minimum Wage are rising significantly. For many receiving minimum pay amounts this sees a 9.7% pay increase being applied at some point over the month of April. For those aged 21 and 22 the increase is more as … Continue reading National Minimum Wage Rise 1st April 2023
Following the governments Autumn Statement on 17th November 2022 and indication that benefits would rise by 10.1%, it has been confirmed that the standard rate for: Statutory Maternity Pay (SMP) Shared Parental Pay (ShPP) Statutory Paternity Pay (SPP) Statutory Adoption Pay (SAP) And Statutory Parental Bereavement Pay (SPBP) will increase from the current £156.66 to … Continue reading Statutory Parental Payment increased by 10.1% from April 2023 to £172.48
Dear PAYadvice.UK, Following the Autumn Statement of 17 November 2022 we can confirm the following information for payroll 2023-24. Where details are not currently known these are marked as TBA and we will provide further information as soon as we receive it. 2023-2024 Personal Allowance: £12,570PAYE Thresholds: Weekly: £242Monthly: £1,048Standard / Emergency tax code: 1257LTax Code uplifts: … Continue reading Payroll 2023-24: Allowances, Rates and Thresholds from 6 April 2023
For pay periods commencing from the 1st April 2022, the new National Minimum Wage and National Living Wage rates come into force. Employers who fail to ensure that their staff are paid at least minimum wage for all work-time will be in breach of National Minimum Wage law and are committing criminal activity. those found … Continue reading New National Minimum Wage rates commence
PAYadvice endeavours to keep you as up to date as possible with the latest and developing changes impacting payroll and HR. The latest version 22.9 includes the announcements made at the spring statement 2022 which took place on 23rd March 2022.: The increase to primary threshold from 6th July 2022The increase to the Employment Allowance … Continue reading April 2022 – New Tax Year resources
The National Minimum Wage and National Living Wage rates increase for pay periods commencing 1st April 2022. HMRC, as part of the February 2022 Employer Bulletin are reminding employers of the obligations for any pay rise that falls into the maternity leave period (from the start of the earnings averaging period and through to the … Continue reading National Minimum Wage increase impact on Historic Statutory Maternity Pay
HM Revenue and Customs (HMRC) Software Developers Support Team (SDST) have issued the confirmed statutory payment rates applicable from April 2022. PAYadvice.UK Legislation Update 2022 v22.4 and subsequent version contain with the confirmed rates. For statutory parental payments for weeks starting from 3rd April 2022: Statutory Maternity Pay (SMP)Statutory Adopt Pay (SAP)Statutory Paternity Pay (SPP)Shared … Continue reading April 2022 Statutory payments changes confirmed
New online tool will make it easier for expectant parents to access and understand Shared Parental Leave and Payworking families can check their eligibility for the scheme in 5 minutes, check what pay they’d be entitled to, and notify their employer using the toolscheme supports mums aiming to return to work and dads and partners … Continue reading New online tool to help working families make the most of shared parental leave
HM Revenue and Customs (HMRC) have published new guidance on Monday 24th May 2021 which explains how intermediaries can calculate statutory payments for their workers where the off-payroll working rules (IR35) apply. Some payroll software and service solutions may have incorporated automated calculations to facilitate automated statutory payment calculations whereas others may require manual adjustments. … Continue reading Statutory Payments from the deemed employees intermediaries
