See this month's most-asked payroll questions from sick pay to benefits in kind and how ASKTPC gives members the same answers instantly.
The real Living Wage rates for 2026–27 were announced on 15 October 2026. The new hourly rates are £14.10 across the UK and £15.45 in London. These voluntary rates apply to employees aged 18 and over and are designed to reflect the actual cost of living rather than simply meeting a legal minimum. Accredited Living […]
The compensation rate for Small Employers Relief (SER) for statutory parental payments is set to increase from 8.5% to 9%, from 6 April 2026. Employers can typically reclaim 92% of employees’ parental payments, Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Adoption Pay (SAP), Statutory Parental Bereavement Pay, Statutory Neonatal Care Pay and Statutory Shared Parental Pay. The […]
Read articleIn a significant advancement for working parents, the Employment Rights Act 2025 (which received Royal Assent on 18 December 2025) introduces enhanced dismissal protections for pregnant women and new mothers. These reforms, forming part of the government’s “Make Work Pay” agenda, aim to address ongoing workplace discrimination and support more women in maintaining their careers […]
Read articleOn 13 January 2026, Scotland’s Cabinet Secretary for Finance and Local Government, Shona Robison, delivered the Scottish Budget for 2026-27 to Parliament. Amid broader commitments to health, social care, and cost-of-living support, the announcement included targeted changes to income tax bands – the most significant payroll-relevant updates for employers operating in or with staff resident […]
Read articleAn umbrella company is a type of business structure often used by temporary workers, freelancers, and contractors. The contractor is technically employed by the umbrella company, which acts as an intermediary between the worker and the agency or client. The company handles payroll, taxes, and other administrative tasks for the worker, ensuring compliance with employment […]
Read articleIs this now applicable for you? – back in January 2024 guidelines for Irregular hours and Part Year Workers holiday accrual were updated. If you employ workers with irregular hours or part-year contracts, and your holiday year starts (on or after 1st April 2024) so for many this will be January 2025, you can begin implementing […]
Read articleIn the recent Budget the Chancellor announced an expansion to ensure the collection of more unpaid taxes. Whilst steps are already in place that sees government tackling businesses with underpaid tax debts, they accept that more needs to be done. Which is why Rachael Reeves announced that the government is investing further in HMRC’s debt […]
Read articleHMRC’s Stance on Optional Remuneration Arrangements In the competitive world of employee benefits, salary sacrifice schemes—offering goodies like grocery vouchers or childcare support in exchange for forgone pay—sound like a dream. Yet, HMRC is sounding the alarm: third-party providers are hawking these setups with dubious claims of slashed employer National Insurance Contributions (NICs), complete with […]
Read articleThe government has announced a sweeping £725 million investment to overhaul the apprenticeship system delivering 50,000 new apprenticeship places over the next three years. This major reform is designed to tackle persistent youth unemployment, equip young people with meaningful skills, and offer a credible alternative to university. What’s Changing The Bigger Picture The initiative forms […]
Read articleThe UK’s Employee Car Ownership Scheme (ECOS) has long been a popular way for employers especially in the motor industry to provide vehicles to staff without triggering the normal company-car tax charges. But major changes are coming, and although the government has delayed implementation, the shift is significant enough that both employers and employees need […]
Read articleIn the latest Agents Bulletin 125, published on 21 November 2024, HMRC announced new Guidelines for Compliance when determining whether the ‘connected’ entity rules apply to the Apprenticeship Levy or when claiming the Employment Allowance. The measures are part of Governments’ earlier commitment announced in November 2021, to provide Guidelines for Compliance that offer HMRC’s […]
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.jpg "Scottish Budget 2026-27: Payroll Implications of the Latest Income Tax Adjustments")
