Latest Payroll

Small Employer Relief (SER), the rate at which small employers can reclaim any statutory payments, such as maternity pay, will rise from 8.5% to 9% from 6th April 2026. Qualified employers can reclaim 100% of statutory payments, plus a further 9% in compensation. The re-claim is made through the payroll via an Employer Payment Summary…

As employers approach the new tax year, those who do not have the administrative capabilities or expertise to run a payroll function may wish to consider outsourcing. Payroll outsourcing involves the hiring of an external individual, or company, usually in the form of an accountant/bookkeeper, or via a specialist bureau to complete the payroll function…

The 2025 Autumn Budget brought significant changes for electric vehicle owners from April 2028.   From April 2028 electric car drivers will pay a road charge of 3p per mile, while plug-in-hybrid drivers will pay 1.5p per mile, with the rates going up each year with inflation.   The new rate for electric vehicle owners…

The Employment Rights Bill received “Royal Assent” on 18th December 2025 and is now known as the Employment Rights Act 2025. The Act will include additions and amendments to the existing legislation of the Employment Rights Act 1996. Changes to the Employment law included within the Act will take place over the next 2 years.…

Businesses and their staff will have already had, or will be looking forward to their annual company Christmas parties in the next few weeks. Providing all of the following criteria are met, the annual event is free of PAYE tax and National Insurance contributions (NIC) for the employee, and is treated as a non-taxable benefit in…

The UK’s Childcare Voucher Scheme was replaced by Tax-Free Childcare in October 2018. Although the voucher scheme is still in use, it was closed to new applicants at that time.   From 1st September 2025, free childcare has been extended from 15 to 30 hours per week for children aged nine months to three years…

Every employer must assess all their workers every three years. If any worker has chosen to opt-out more than 12 months before the re-declaration date, they must be re-enrolled into the pension scheme. The employer must then complete a re-declaration to the Pensions Regulators. If your re-enrolment date is approaching, you should receive several emails…

Adopters who are employed are usually entitled to adoption leave and may be eligible to adoption pay.   Employees may be eligible to Adoption leave of up to 52 weeks. If a couple is adopting, only 1 person in the couple can take adoption leave. The partner would be eligible for paternity leave instead.  …

At some point or another, any long-established company will have received a PAYE charge they do not agree with. Until now, the process to query or dispute this charge has been convoluted and time consuming at best. In it’s ongoing drive to simplify all things payroll, HMRC has now launched an online web link to…

After a period of relative stability following months of volatility, advisory fuel rates will change from 1st September 2025. Previous rates can still be used for up to one month after the 1st September. Please remember that hybrid cars should be treated as petrol or diesel for the purpose of these rates.     The…