Articles and information in relation to UK Payroll for business, employers and employees.
The DWP and DHSC Joint Work and Health Directorate have updated form SSP1 on 12th October 2026 with an added reason for use by employers for non-payment of SSP. This relates to the changes introduced from 6th April 2026 where waiting days and earnings tests were removed. The form has been adjusted to include an … Continue reading SSP1 form updates – zero average earnings exclusion
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 research by workplace expert Acas shows that changes to sick pay, paternity leave and unfair dismissal will pose the greatest challenges for businesses under new rules. A recent YouGov survey, commissioned by Acas, asked employers which changes in the Employment Rights Act will be the hardest to adopt for their organisation. Nearly 1 in … Continue reading Which Employment Rights Act changes are the hardest to adopt?
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
Statutory Sick Pay: record sheet (SSP2) has been updated to reflect changes brought in by the Employment Rights Act 2025, to remove the waiting period before SSP can be made. Employers can use form SSP2 to record details of an employee’s sickness absences for Statutory Sick Pay (SSP) and monitor the use of the 28 … Continue reading Statutory Sick Pay record sheet update
Landmark employment rights reforms kick into force. Millions of employees to benefit from reforms to Statutory Sick Pay, ensuring they can take time off when sick without worrying about going without pay. New rights to paternity leave from the first day in a new job, helping families balance work and home life. Changes are part of the Employment Rights Act, which will benefit … Continue reading Millions get new access to sick pay and parental leave
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
Statutory Sick Pay (SSP) changes on 6th April 2026 as a result of the Employment Rights Act. More employees will now qualify for Sick Pay SSP as a result of: The Period of Incapacity for Work (PIW) being reduced from 4 calendar days to 1 The number of initial Qualifying Days (QD) which act as … Continue reading SSP Qualifying Days – April 2026 no change
With new Statutory Sick Pay (SSP) rules applying from 6th April 2026, the DWP have updated form SSP1 for use when an employer is not or will stop paying SSP. From 6th April 2026, new changes come into play for SSP: Period of Incapacity for Work (PIW) is reduced to 1 calendar day (previously 4) … Continue reading SSP1 form readied for April 2026 changes
The Department for Work and Pensions (DWP) has provided an update to their transitional protection guidance (version 3) via the HMRC Software Developers Support Team. The update is regarding Statutory Sick Pay Transitional Protections for the Employment Rights Act measures coming in from April 2026. “Following final review of Government issued information ahead of implementation, … Continue reading Statutory Sick Pay transitional guidance further updates (v3)
HMRC as part of the February edition of the Employer Bulletin is reminding employers to get ready for the changes introduced as part of the Employment Rights Act. The Employment Rights Bill became law on 18th December 2025 and is now the Employment Rights Act 2025. Employers should start getting ready now for changes that … Continue reading Implementation of the Employment Rights Act
The February edition of the HMRC Employers Bulletin out lines the changes to Statutory Sick Pay which applies from 6th April 2026 and forms one of the measures from the Employment Right Act 2025. PAYadvice.UK has published a series of articles and resource pages (see below links) on the changes which are to soon come … Continue reading Statutory Sick Pay (SSP) changes — what employers need to know
Monday 9th February 2026, the Department for Work & Pensions (DWP) have further clarified added areas of transitional arrangements with the new SSP rules that commence from 6th April 2026. The DWP issues a further update to the transitional guidance on Tuesday 10th March 2026 Prior guidance has been confirmed: Calculating 80% average weekly earnings … Continue reading Added Statutory Sick Pay (SSP) transitional guidance
New day one rights to parental leave set to enter force from April 2026. Over 18 million workers across the UK are expected to benefit from stronger protections at work, with most insecure workers set to gain the most. New day one rights from April 2026 confirmed for parental leave, whilst bereaved partners set to gain further rights to paternity leave. Changes are claimed … Continue reading Stronger working rights to give millions of families the “security they deserve”
Following the passing of the Employment Rights Bill and the Royal Ascent of the Employment Rights Act on Thursday 18th December 2025, one of the major changes are the new rights to Statutory Sick Pay (SSP) from Monday 6th April 2026 (Easter Monday). The Statutory Sick Pay measures include: Removing the Lower Earnings Limit to … Continue reading New Statutory Sick Pay (SSP) – what is the 80% rate?
Following the passing of the Employment Rights Bill and the Royal Ascent of the Employment Rights Act on Thursday 18th December 2025, one of the major changes are the new rights to Statutory Sick Pay (SSP) from Monday 6th April 2026 (Easter Monday). The Statutory Sick Pay measures include: Removing the Lower Earnings Limit to … Continue reading New Statutory Sick Pay (SSP) Transitional Protection April 2026
Over 15 million people across the UK are expected to benefit as New laws bring the world of work into the 21st century Over 15 million people across the UK are to benefit from new worker protections, including those on the lowest pay and in the most insecure jobs. New rights confirmed including day one paternity leave and parental leave, statutory sick pay, protections for pregnant workers, increased protection from unfair … Continue reading Employment Rights Act receives Royal Assent
The government are progressing the Employment Rights Bill through Parliament. Although some elements are being ping ponged between the commons and the Lords, a number of measures are agreed. One such measure is the change to Statutory Sick Pay from 6th April 2026. Statutory Sick Pay Reform As part of a number of initiatives to … Continue reading Day 1 sick pay for all going ahead
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
60 major and many small employers are joining forces with government to tackle the rising tide of ill-health that is pushing people out of work Employers join forces with government to tackle ill-health and keep Britain working Employers and mayoral authorities back plans to support employees to keep people healthy and in work. A three-year partnership, led … Continue reading Tackling ill-health and keep Britain working
Speech delivered by Education Secretary Bridget Phillipson at the Trades Union Congress annual conference in Brighton, 2025 Thank you, Congress, for that warm welcome. What a joy it is to be back here in Brighton. And back here with the TUC. Thank you to Mark, and to Paul, and to the whole team, and thank … Continue reading Bridget Phillipson speech to TUC conference, 2025
The Plan to Make Work Pay is intended to tackle poor pay, poor working conditions and poor job security so that people across the country feel the benefits. Strengthening Statutory Sick Pay is a key component of this reform, ensuring that the safety net of sick pay is available to those who need it the … Continue reading SSP changes confirmed for 6th April 2026
The Government have published the Employment Rights Bill Implementation Roadmap, setting out timelines for measures in the Bill coming into effect. Comprehensive roadmap for Employment Rights Bill to raise living standards across the country whilst giving employers and workers the time to adapt. Sets out timelines for new landmark rights with 15 million, or half … Continue reading Roadmap confirms workers rights for 2026 and 2027
HM Revenue and Customs have published initial information as part of the June 2025 employer bulletin on changes that form part of the Plan to Make Work Pay, the Government is making changes to Statutory Sick Pay (SSP). Through the Employment Rights Bill, the government are strengthening SSP to make sure that all employees have access to from … Continue reading Future of Statutory Sick Pay (SSP) – April 2026
Dear PAYadvice.UK HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The June edition of Employer Bulletin includes articles on: PAYE Settlement Agreement calculations 2024 to 2025 organised labour fraud — the supply of labour through Employment Intermediaries mandating the … Continue reading June 2025 Employer Bulletin
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?
A number of articles published via a news agencies and news outlets have implied that there were significant changes to the UK statutory sickness scheme from April 2025. However, this is not the case. Period of Incapacity to Work (PIW) Under current rules which continue, only periods of sickness lasting 4 or more calendar days … Continue reading Has Statutory Sick Pay (SSP) changed?
The Government… table amendments to the Employment Rights Bill. The Government have laid amendments to the Employment Rights Bill following weeks of consultation with business groups and unions. The Bill claims to support the Government’s mission to increase productivity and create the right conditions for long-term sustainable, inclusive, and secure economic growth, delivering on the … Continue reading Employment Rights Bill latest
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%
According to the government, business and working people deserve a secure, supportive working environment that will in turn boost growth and productivity. The government state it is committed to fair work, in which good employers and good employees thrive. The Plan to Make Work Pay is to support more people to stay in work, make … Continue reading Statutory Sick Pay consultation
Ten million working people across the country to benefit from an overhaul of workers’ rights as the Government’s landmark Employment Rights Bill returns to Parliament. Government issued Impact assessment shows the Employment Rights Bill will have a positive direct impact on economic growth Reforms means extra 30,000 new dads qualify for paternity leave Positive impacts … Continue reading Up to £600 cash boost for Britain’s lowest paid to help kickstart the economy
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
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
The HMRC Software Developers Support Team have confirmed the daily SSP rates. The weekly rate has already been issued as part of prior government announcements. The SSP weekly rate is: (C)PAYadvice Ltd 2023 The associated SSP daily amounts are confirmed as: (C)PAYadvice Ltd 2023 These apply from 6th April 2024. What is left? So software … Continue reading SSP daily rate tables confirmed
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%
The change is set to support patients getting advice and fit notes from their healthcare professional - without having to separately see a doctorThe reform follows fit notes going fully digital as they no longer need to be signed in ink. From Friday 1st July 2022: nurses, occupational therapists, pharmacists and physiotherapists can all legally … Continue reading Nurses, occupational therapists, pharmacists and physiotherapists can now certify and issue fit notes
Doctors issue fit notes to people to provide evidence of the advice they have given about their fitness for work. They record details of the functional effects of their patient’s condition so the patient and their employer can consider ways to help them return to work. From April 2022 you may notice changes to the … Continue reading Digital ‘fit note’ launched
Northern Ireland retain COVID SSP day one Statutory Sick Pay (SSP) is a transferred matter in Northern Ireland and they have decided to retain the power in the Act which enabled SSP to be paid from day one of a COVID-related absence. Northern Ireland will also be retaining the broader SSP regulations which extended eligibility … Continue reading Northern Ireland retain day 1 SSP for COVID
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
COVID related sick leave HM Revenue and Customs (HMRC) have confirmed that the special arrangements for COVID related absence ends at midnight on 24th March 2022. Under the emergency COVID measures, employees who had a Period of Incapacity for Work (PIW) of 4 or more calendar days whose average weekly earnings were £120 or more … Continue reading Closure of COVID Statutory Sick Pay (SSP)
HMRC publishes their Employer Bulletin online 6 times a year, providing employers and agents with the latest information on topics and issues that may affect them. In the February 2022 edition there are important updates and information on: PAYE Basic PAYE Tools ― new release Changes to our Employer Helpline processes Health and Social Care … Continue reading February 2022 HMRC Employer Bulletin
End to temporary changes to the self-certification period for sickness absence In December 2021, the government made regulations to extend the self-certification period for sickness absences from 7 days to 28 days. This was a strictly time-limited change to support the government priority to increase GP capacity immediately and enable GPs to focus on the … Continue reading Sick pay self-certification returns to 7 days coverage
HM Revenue and Customs have written to employers and agents to let them know that the Statutory Sick Pay Rebate (SSPR) service is now open from Wednesday 19th January 2022. Employers could be eligible for support if they employed fewer than 250 employees on 30th November 2021, and they’ve paid Statutory Sick Pay (SSP) to … Continue reading Statutory Sick Pay Rebate (SSPR) service opens
Businesses in the hospitality and leisure sectors in England will be eligible for one-off grants of up to £6,000 per premises, plus more than £100 million discretionary funding will be made available for local authorities to support other businessesGovernment will also cover the cost of Statutory Sick Pay for Covid-related absences for small and medium-sized … Continue reading £1 billion support for businesses impacted by Omicron
Chancellor, Rishi Sunak has announced support for businesses who have been impacted by the Omicron variant with the reopening of the SSP rebate scheme (SSPRS). It is a temporary scheme to support employers facing heightened levels of sickness absence due to COVID-19. The SSPRS will refund small and medium-sized employers’ COVID-related SSP costs for up … Continue reading Statutory Sick Pay rebate scheme (SSPRS) reopens
HMRC have issued the following and asked that we share: On 12th December, the Prime Minister launched the Omicron Emergency Boost, with the NHS expected to offer every eligible adult over the age of 18 a booster vaccination by 31st December. Developing this accelerated booster programme presents a huge challenge for the NHS and it … Continue reading Temporary changes to the self-certification period for sickness absence
The DWP and HMRC have applied a statutory instrument which comes into force on Friday 17th December 2021 which extends employee sickness self-certification until 26th January 2022. …. …. This modifies the Statutory Sick Pay (Medical Evidence) Regulations 1985 to provide that an employee shall not be required to provide medical information for the first … Continue reading Employee Sickness self-certification extended to 28 days
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
The SSP Rebate Scheme closed on 30th September 2021 and employers have until 31st December 2021 to submit any final claims, or to amend claims already submitted. As a reminder, if an employer with fewer than 250 employees and paid SSP to employees for sickness absence or self-isolation that was coronavirus-related on or before 30th September 2021, the employer was … Continue reading Final claims for the Statutory Sick Pay (SSP) Rebate Scheme
The SSP rebate scheme for employers with less than 250 employees ends on 30th September 2021. Under The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020 and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020 certain small and medium size employers could reclaim COVID related Statutory Sick Pay … Continue reading COVID-19 SSP rebate scheme ending
A third of key workers (33%) say they do not get full sick payA quarter of key workers (24%) say they get only £96pw statutory sick payExtending sick pay protection to all workers would cost the same as just 1% of the test and trace budget Analysis published by the TUC shows that one in … Continue reading One in 12 key workers do not qualify for statutory sick pay
Dear PAYadvice Are you re-opening your business, or planning to do so shortly? If you're bringing back your employees part time, you can claim furlough flexibly for them under the Coronavirus Job Retention Scheme (CJRS), part of the UK Government’s Plan for Jobs. Claims for periods in April are now closed, but if you need … Continue reading Let’s get back to business
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
Dear @PAYadvice, You have until 23:59pm this coming Monday 15 March to claim under the Coronavirus Job Retention Scheme (CJRS) for pay periods in February 2021. Make sure you have the latest information by joining the live Coronavirus Job Retention Scheme webinar, which includes: who can claim who you can claim for how to calculate what you can claimhow … Continue reading COVID-19: Employer support – live webinars
Dear @PAYadvice, Claims under the Coronavirus Job Retention Scheme (CJRS) are now open for pay periods in February 2021. Claims for January are now closed, but if you find you need to make a change because you didn’t claim enough you can do this until 1 March. Make sure you have the latest information by joining the … Continue reading COVID-19: Employer support – live webinars
