In the latest round of consultations launched by the government, HMRC are seeking views on proposals to reform time limits in place for the recovery of National Insurance Contributions (NICs) debts by aligning the time limits with those for income tax.This is not an entirely new proposal the government announced at Autumn Statement 2016 that […]
Read articlePension treatment during maternity leave is a frequent source of queries and potential payroll errors. The rules combine employment law protections, auto-enrolment duties and the terms of the pension scheme itself. Correct application protects employees’ pension rights and reduces compliance risk for employers. Statutory Maternity Leave lasts up to 52 weeks and is divided into […]
Read articleFollowing the passing of the Pension Schemes Act 2026, The Government set out proposals on reforms to pensions that aim to support pension savers and boost the wider economy. New proposals setting out how billions of pounds in Defined Benefit (DB) pension scheme surpluses could be safely released could see employers and employees benefitting from a boost […]
Read articleFrom August 2026, payroll teams should expect employee queries about the new Low Earner’s Pension Payment. HMRC will contact around one million eligible individuals directly, addressing the long-standing difference in pension tax relief between net pay arrangement and relief at source schemes. The change matters because two employees can make the same workplace pension contribution […]
Read articleTax relief for employee pension contributions to pensions schemes is given in two different ways: The Net Pay Arrangement This is where contributions are deducted from an employee’s pay and tax relief is given to the employee at source, applied at their marginal rate. Relief at Source Contributions are deducted after tax and NIC and […]
Read articleThe Department for Business and Trade has launched the latest round of consultations under the government’s manifesto to Make Work Pay. This recent consultation is seeking views on ongoing proposals to end one sided flexibility by ensuring that all jobs provide a baseline of security for workers. The focus of the consultation seeks views on […]
Read article6 April was a major payroll date, but it was not the finish line. The Employment Rights Act 2025 received Royal Assent on 18 December 2025, which means the legal framework is now in place. The real challenge for payroll teams is that several provisions are being phased in, so compliance does not stop with […]
Read articleThe Fair Work Agency is now the UK’s new executive agency for enforcing workers’ rights. For payroll professionals, this is not just a policy update. It is a practical reminder that pay accuracy, holiday records, agency worker processes and statutory payments must be audit-ready. The agency was formed in April 2026 and is sponsored by […]
Read articleWe previously published an article highlighting the Government’s proposals to introduce requirements for large employers with 250 or more employees to create voluntary action plans that show how they reduce gender pay gap and support employees experiencing menopause. This voluntary proposal was ahead of the mandatory timeline which will take effect from April 2027. At […]
Read articleMonthly paid employees can still need an average holiday pay calculation. The key question is not how often they are paid, but whether their pay is fixed or includes variable elements such as overtime, commission, allowances, or shift payments. Under the Working Time Regulations 1998, regulation 16 says: “A worker is entitled to be paid […]
Read articleSign up for our weekly payroll newsletter to keep informed about all the changes in the payroll industry.
.jpg "Aligning Tax and NICs Time Limits")
.jpg)
.png)
.jpg)
.jpg)
.jpg)
