NEW Articles10 Mar 2026
Change in State Pension Age from April likely to lead to payroll complications
Are you prepared for the change in the State Pension Age and the impact on your payroll?
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Articles8 Dec 2025
National Living and Minimum Wages go up again
Minimum wage rates are set to increase from 1 April 2026, with younger workers and apprentices benefiting the most. Employees will welcome the uplift, but many employers may struggle with the additional cost, especially those in the hospitality sector.
Articles11 Nov 2025
New real time payment service for high income child benefit charge
HMRC’s newly launched online service means that taxpayers can pay a high income child benefit charge (HICBC) in real time. It should reduce the number of individuals who have to register for self assessment only for HICBC.
Articles12 Sep 2025
Electric car charging rates change.
Starting 1 September 2025, two separate advisory fuel rates apply to fully electric cars depending on whether charging is at home or using a public charger.
Articles14 May 2025
Statutory Sick Pay changes
Proposed changes to Statutory Sick Pay (SSP) will introduce entitlement from the first day of sickness, with the lower earnings threshold removed.
Articles14 May 2025
Mandatory payrolling of benefits
The deadline requiring employers to report most taxable benefits through payroll software has been postponed by one year to 6 April 2027. As a result, employers can continue using form P11D to report benefits for a further year.
Articles18 Mar 2025
Statutory Payments: Smaller Employers
Statutory payments can be problematic to administer for smaller employers, but in a rare instance of generosity HMRC compensates for this. Also, from 6 April 2025, the rate of compensation will almost triple from the current 3% to 8.5%.
Articles9 Sep 2024
Tips and troncs – what does it mean for your business?
Since July, it has been illegal for employers to withhold tips from staff. The payment of tips will probably result in a national insurance contribution (NIC) cost for both employer and employees, but this extra cost can be circumvented if a tronc arrangement is used to distribute tips.