SSP – what is the 80% rate from April 2026?
Following the passing of the Employment Rights Bill and the Royal Ascent of the Employment Rights Act on Thursday 18th December 2025, one of the major changes are the new rights to Statutory Sick Pay (SSP) from Monday 6th April 2026 (Easter Monday). The Statutory Sick Pay measures include: Removing the Lower Earnings Limit to…
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2025 Living Wage and London Living Wage Rates confirmed
Almost half a million people working for more than 16,000 real Living Wage Employers throughout the country are set for a vital pay boost, as the real Living Wage rates rise to £13.45 an hour across the UK (85p or 6.7% increase), and £14.80 an hour in London (95p or 6.9% increase). Recent research by…
Christmas 2025 and New Year 2026 – when are the Bank Holidays and what about paying early?
For the third year running, Christmas Day and New Year’s Day don’t fall on weekends and there are no substitute days. However, this year Scotland has a substitute day for St Andrews. England and Wales So when are the Christmas and New Year Bank holidays? For England Wales and Northern Ireland matches: Scotland In Scotland…
Student Loan Plan 4 (Scotland) threshold for April 2026 confirmed
At the HMRC Collection of Student Loan (CSL) consultation group,held on Tuesday 2nd September 2025 the following was shared. If has been confirmed that the student Plan Type 4 (Scotland) threshold applicable from 6th April 2026, this information will be additionaly announced at a later point by the Scottish Parliament who have confirmed that there…
April 2026 – Student Loans Repayment Threshold confirmed for Plan 1 and 5
The Department for Education on 19th August 2025 confirmed annual updates repayment thresholds for Plan 1 and Plan 5 Income Contingent Student Loans. Income Contingent Repayment Student Loans Undergraduate loans Income Contingent Student Loans for Plan 1 (1998-2012) undergraduate loans The repayment threshold for Plan 1 loans will rise to £26,900 from 6 April 2026 to 5…
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Government & Legislation
Finance & Tax
Budget 2025 – Tax free pay freeze extended
As part of the budget 2025, the £12,570 tax free allowance freeze has been extended from the current freeze until April 2028 to a new three year freeze extension to April 2031. This will see an increase in tax income as more individuals through fiscal drag are placed into higher and additional tax rates. The…
April 2026 rUK Tax (England / Northern Ireland)
The chancellor is ‘asking everyone to make a contribution’. She has confirmed that there will be no changes to Income Tax and National Insurance. This will see an increase in tax income as more individuals through fiscal drag are placed into higher and additional tax rates. The tax rates were confirmed as frozen for the…
April 2026 Welsh Rate of Income Tax
Following the UK budget on 26th November 2025 which applied a freeze of tax bands and rates, potentially until 5th April 2031, it’s time to catch-up on what is happening with the Welsh Income Tax applicable from 6th April 2026 for the 2026/2027 tax year. As part of the Welsh draft budget preparation announced on…
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2026 Payroll Workout – Getting ready for the new tax year and beyond
Each year the UK and devolved governments announce changes to the rules and values for various statutory deductions and change. These changes generally take effect in April, with the United Kingdom tax year commencing on 6th April. The Payroll Advisory Legislation Service team ran a series of 6 webinar which covered the changes for this next…
Preparing to Finish the 2025/2026 Tax Year
Introduction The following information is to help you ensure that your payroll is kept up to date each month in readiness for finishing the Tax Year. It also gives useful advice on what may cause issues and how to avoid them. Tax Reference Reconciliation Summary The tax reference reconciliation summary outlines the values that are…
April 2026 – National Insurance freeze! Well almost
As part of budget 2025, Rachel Reeves announced a freeze of National Insurance thresholds and rates until April 2031. Well not everything was frozen, it was after confirmed that the National Insurance Contributions (NICs) Lower Earnings Limit (LEL), the point where individual start accruing state benefit rights, would rise by +£4 to a new £129…
April 2026 Student Loan Repayment Thresholds confirmed
Student Loan deductions The student plan threshold applicable from 6th April 2026 for Plans 1 and 5 were confirmed on Tuesday 19th August 2025. The threshold for Plan 4 (Scotland) was shared by the HMRC CSL Consultation Group on Tuesday 2nd September 2025, and was more formally confirmed by the Scottish Parliament. The Department for…
Day 1 sick pay for all going ahead
The government are progressing the Employment Rights Bill through Parliament. Although some elements are being ping ponged between the commons and the Lords, a number of measures are agreed. One such measure is the change to Statutory Sick Pay from 6th April 2026. Statutory Sick Pay Reform As part of a number of initiatives to…
April 2026 Statutory Sick Pay SSP rate change
I have concluded my statutory annual review of …. benefit rates under the Social Security Administration Act 1992. The new rates will apply in the tax year 2026-27, with most increases coming into effect from 6 April 2026. …. benefit rates covered by my statutory review will be increased by 3.8%, in line with the…
Get ready to payroll benefits
The government is taking steps to simplify and modernize parts of the tax system. They plan to use digital services to increase public sector productivity and are looking for more ways to make the tax system simpler and fairer. PALS Request Form – UK Knowledge for Pay and HR Mandating the payrolling of benefits in…
Superficial Official?
The House of Commons committee has published its new report on the Employment Rights Bill, with additional announcements anticipated later today. The Fair Work Agency, which is set to enforce labour market compliance will need “strong powers to inspect workplaces and take action against exploitation,” as well as the ability to bring civil proceedings to…
Worth the Sacrifice?
With the upcoming rise in Employers National Insurance in April, salary sacrifice schemes are poised to become increasingly attractive for employers. However, these schemes come with hidden complexities that need careful consideration. Below we explore the pros and cons of salary sacrifice: Pros: Cons: If you have any questions or need further assistance, feel free…
Preparing to Finish the 2024/2025 Tax Year
Introduction The following information is to help you ensure that your payroll is kept up to date each month in readiness for finishing the Tax Year. It also gives useful advice on what may cause issues and how to avoid them. Tax Reference Reconciliation Summary The tax reference reconciliation summary outlines the values that are…