National Minimum Wage compliance from 1 April 2026 Practical guidance for employers with mixed workforces From 1 April 2026, the UK National Living Wage and National Minimum Wage rates increase across all age bands. For businesses employing a mix of salaried staff,...
Payroll
Student and postgraduate loans thresholds and rates for 2026 to 2027
The Department for Education has announced the student loan and postgraduate loan thresholds and repayment rates that will apply from 6 April 2026 for the 2026–27 tax year. Updated Repayment Thresholds (from 6 April 2026) The income thresholds above which repayments...
Employment Status
1. Introduction In the United Kingdom, a person’s employment status determines their legal rights, tax obligations, and the responsibilities of the business they work for. The two most common classifications are employed and self-employed. Correct classification is...
National Minimum Wage Increases from 1 April 2026
📈 UK National Minimum Wage Increases from 1 April 2026 Each year the UK Government updates minimum wage rates to help protect low‑paid workers and ensure wages broadly keep pace with changes in the cost of living and earnings growth. These annual changes are based on...
Employers Rights Bill: What business owners need to know
The UK government’s Employment Rights Bill, described as the biggest overhaul of workers’ rights in a generation, is still facing hurdles in the House of Lords. While the bill aims to strengthen protections for employees, business owners need to understand how the...
Clarification of Optional Remuneration Arrangement (OpRA) Rules – Section 228A ITEPA
HMRC is aware that some third-party providers advertise salary sacrifice schemes, such as grocery vouchers, claiming they can reduce employer National Insurance Contributions (NICs) with HMRC approval. HMRC does not endorse or approve businesses to market their...
HMRC: Payroll payments in December
Some employers need to pay their employees earlier than usual in December. This can be for several reasons, such as businesses closing during the festive period and needing to pay workers earlier than normal. This is to remind you of the permanent easement on...
Changes to salary sacrifice for pensions from April 2029
✅ What’s changing (from April 2029) According to the government’s official guidance, from 6 April 2029 only the first £2,000 per year of employee pension contributions made via salary-sacrifice will remain exempt from National Insurance contributions (NICs). Any...
Employment Allowance Restrictions on Connected Companies (2025/26)
Introduction Employment Allowance (EA) is a tax relief administered by HM Revenue & Customs (HMRC) that allows eligible UK employers to reduce their annual National Insurance contributions (NICs). The allowance is intended to support businesses, particularly SMEs,...
