Dear SD Worx and PayHR.UK, HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. The October edition of Employer Bulletin includes articles on: Making your PAYE Settlement Agreement payment Guidance for labour supply chains featuring umbrella companies New Advisory Electric … Continue reading October 2025 – Employer Bulletin
Category: 2025 Legislation Update
Half a million workers are set for a pay boost as over 16,000 employers are signed up to pay the real Living Wage, including IKEA, Everton FC and Aviva. Popular high-street retailer Uniqlo is the latest to announce it is joining the Living Wage movement. The real Living Wage is the only UK wage rate independently calculated based on what is needed to cover living … Continue reading 2025 Living Wage and London Living Wage Rates confirmed
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 … Continue reading Christmas 2025 and New Year 2026 – when are the Bank Holidays and what about paying early?
Dear SD Worx and PayHR.UK, HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. The August edition of Employer Bulletin includes articles on: P11D and P11D(b) for tax year 2024 to 2025 PAYE Settlement Agreement (PSA) – calculations and payment … Continue reading August 2025 – Employer Bulletin
As part of the August 2025 Employer Bulletin, HMRC have confirmed changes to the raising of charge resolution cases, now referred to as Disputed Charges. Employers PAYE accounts become misbalanced with their payroll records for a number of reasons. Whether duplicates have been applied by HMRC or incorect information has been reported. Sometimes employers inadvertently … Continue reading HMRC Dispute Charge process changed
Dear SD Worx and PayHR.UK HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The June edition of Employer Bulletin includes articles on: PAYE Settlement Agreement calculations 2024 to 2025 organised labour fraud — the supply of labour through Employment … Continue reading June 2025 Employer Bulletin
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 … Continue reading Preparing to Finish the 2024/2025 Tax Year
As we step into the 2025/26 financial year, it’s essential for both employers and employees to stay informed about the updated thresholds for automatic enrolment. These thresholds determine the eligibility and contributions for workplace pensions, ensuring that more people are saving for their retirement. Let’s break down the key figures and their implications. The automatic … Continue reading Confirmation of Pensions Thresholds for 2025/2026
On Monday, 20 January, the government introduced new regulations to implement Neonatal Care Leave and Pay, set to come into force on 6 April 2025, pending parliamentary approval. These regulations aim to provide crucial support to employed parents whose children require neonatal care. Key Provisions of the New Entitlement The regulations laid out today include: … Continue reading Neonatal Care Leave and Pay
Announced as part of the Speech: Employers’ National Insurance contribution will increase by 1.2%. The Secondary Threshold will be reduced to £5,000 per annum. The Employment Allowance will be increased to £10,500. In detail: The Lower Earnings Limit will be increased to £125 per week. The Employment Allowance qualifying criteria for employers with National Insurance contributions under £100,000 will be removed. Thresholds Threshold/limitWeekly2 Weekly4 … Continue reading 2025 National Insurance Change
Loan deductions are calculated as a percentage of employee earnings above an earnings threshold, subject to Class 1 National Insurance contributions. Once the earnings threshold is reached, employers only need to use one student loan plan (SLP1, SLP2, or SLP4) through payroll, even if an employee has multiple loans. A postgraduate loan can be used … Continue reading Student Loan Thresholds
The calculation The UK Living Wage for outside of London has been announced on Wednesday 22nd October 2025 as £13.45 per hour. The London Living Wage as £14.80 per hour. This covers all boroughs in Greater London. The rates are calculated annually by the Living Wage Foundation and overseen by the Living Wage Commission, based on the best available evidence about … Continue reading How SD Worx Supports Real Living Wage Implementation
Welsh Rates of Income Tax (WRIT) The process for Wales involves the UK Government reducing each of the three income tax rates for Welsh taxpayers by 10p. The Welsh Government then decides whether to set the Welsh rates at 10p, thereby retaining parity between Welsh and English taxpayers or to set different rates . Tax … Continue reading Welsh Income Tax 2025-2026
There are no changes to the Starter (19%), Basic (20%), Intermediate (21%), Higher (42%), Advanced (45%) and Top (48%) rates of income tax that apply to the relevant income of Scottish taxpayers for 2025/26. From 6 April 2025, the Basic and Intermediate thresholds (i.e., the income levels at which those rates come into effect) will … Continue reading Scottish Tax Bands 2025-2026
The hourly rate for the minimum wage depends on your age and whether you’re an apprentice. You must be at least: school leaving age to get the National Minimum Wage aged 21 to get the National Living Wage - the minimum wage will still apply for workers aged 20 and under 21 and over18-20Under 18ApprenticeApril 2024 £11.44£8.60 £6.40 £6.40 April … Continue reading National Minimum Wage and National Living Wage rates from April 2025
rUK England and Northern Ireland Rates of Income Tax No changes from 2024 UK Income Tax and SD Worx Pay The application of income tax calculations within the SD Worx pay solutions are centrally controlled and any update to calculation thresholds, rates and formulas forms part of annual maintenance.
The government delivered over 35 proposed bill as part of the Kings Speech 2024. "My Government is committed to making work pay and will legislate to introduce a new deal for working people to ban exploitative practices and enhance employment rights" [Employment Rights Bill] Make work pay So what does the Kings speech mean … Continue reading Kings Speech – New employment rights proposed