SSP Transitional Protection 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 … Continue reading Statutory Sick Pay (SSP) Transitional Protection April 2026
Category: Legislation
The automatic enrollment earnings trigger determines at what point an eligible person gets automatically enrolled into a workplace pension. The qualifying earnings band sets minimum contribution levels for money purchase pension schemes. The minimum of the band is also relevant for defining who can opt in if they earn under the earnings trigger. The government … Continue reading Pension AE – Freeze continues for 2026
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 … Continue reading Statutory Parental Leave Rates for April 2026 confirmed
The Chancellor of the Exchequer Rachel Reeves has announced on the day before her 26th November 2025 Autumn Budget the acceptance of the Low Pay Commission recommendations on increases to the National Minimum Wage and National Living Wage. These uplifts are predicted in benefit 2.7 million U.K. workers with a significant increase in pay. (c)2025 … Continue reading April 2026 National Minimum and Living Wage
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
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 … Continue reading Student Loan Plan 4 (Scotland) threshold for April 2026 confirmed
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 … Continue reading April 2026 – Student Loans Repayment Threshold confirmed for Plan 1 and 5
The UK Government have confirmed that reforms to Statutory Sick Pay will be progressed for sickness absence from Monday 6th April 2026. The governments plan to 'Make Work Pay' is intended to tackle poor pay, poor working conditions and poor job security so that people across the UK feel the benefits. Strengthening Statutory Sick Pay is seen … Continue reading Important Changes to Statutory Sick Pay Effective April 2026
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
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 … Continue reading Get ready to payroll benefits
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
The new Labour government plans to introduce changes, including a universal minimum wage, fair work agency, and trade union updates.
On the 6th March, the Chancellor of the Exchequer Jeremy Hunt announced the March 2024 Budget. In line with predictions, National Insurance will be reduced by 2% from April. See the main points below: Employee National Insurance tax cut from 10% to 8% in April for 27 million working people. 2 million self-employed also get … Continue reading March 2024 Budget
The government announced on January 16th that they are 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. Need help? Click here to get in touch Mandating the … Continue reading Payrolling benefits mandatory from April 2026
Holiday pay is an employer responsibility. Is your company compliant with holiday pay regulations? Introducing the Holiday Pay Compliance Checker. Stay ahead of the curve and avoid any potential compliance issues with this change. The law changed on the 1st January 2024, prompting The Department for Business and Trade to publish new guidance. The main … Continue reading Holiday Pay Compliance Checker
The UK government has announced a series of tax cuts and spending measures to attempt to boost growth and living standards in its 'Autumn Statement for Growth'. Chancellor Jeremy Hunt said the plan would reward work, help businesses invest, and level up the country. The key policies include a 2% cut to employee National Insurance … Continue reading Budget Announcement Statement
The Government has accepted the recommendations of the Low Pay Commission (LPC) on the minimum wage rates for 2024. The LPC is an independent body that advises the Government on the minimum wage. The new rates are shown below. NMW rate from 1 April 2024Increase in pencePercentage increaseNational Living Wage (21 and over)£ 11.44£ 1.029.8%18-20 … Continue reading National Minimum Wage Raise
For holiday years starting on or after 1st April 2024, Employers will be permitted to calculate annual leave entitlement as 12.07% of the hours worked in a pay period for irregular hours workers and part-year workers in the first year of employment and beyond. This does not apply to workers with regular hours who continue … Continue reading New Rolled Up Holiday Pay Options
The government says that millions of workers will have a say over their working patterns as Workers (Predictable Terms and Conditions) Bill achieves Royal Assent. Law gives all workers the legal right to request a predictable working pattern encouraging workers to begin conversations with their employers. Workers right across the country will potentially be given … Continue reading Predictable Outcome?
The Government has released a policy paper, 'Smarter regulation to grow the economy', detailing plans to change legislation in the future. One element which the policy paper focuses on is the Working Time Regulations. The Working Time Regulations, which are derived from retained EU legislation, provide a number of valuable worker protections. However, some claim … Continue reading Annual Leave Peeve
Are you entitled to the Monday 8th Bank Holiday off? Check out our guide.
The HM Revenue and Customs Software Developer Support Team have confirmed changes to the acceptable P11D submission due from 6th April 2023 and onwards. Although paper forms may still be issued to relevant employees as a copy, the submission of paper forms to HMRC is no longer permitted. In a message to software developers entitled: Subject: PAYE … Continue reading No more Paper P11Ds to HMRC
Tax rebate firms are facing new regulations to prevent abuse of the 'assignment' system.
I am pleased to be able to let you know that I have today [26th January 2023] announced the outcome of the review of the Automatic Enrolment Earnings Trigger and Qualifying Earnings Band for 2023/24. The thresholds will be maintained at their 2022/23 values: The automatic enrolment earnings trigger will remain at £10,000; The lower earnings limit … Continue reading Pension AE Thresholds Frozen for April 2023
The Home Office have asked if the SD Work Knowledge Centre would share the following information with its readership. 1 March 2023 We are writing to inform you that the ‘Employer’s guide to right to work checks’ available on GOV.UK has been updated: The most significant updates relate to: clarification for employers on the use … Continue reading Right to Work update: Employer’s guidance
HM Revenue and Customs has informed employers as part of the February 2023 Employer Bulletin of changes to reporting benefits. Employers must register now Reporting expenses and benefits for the tax year ending 5th April 2023 From 6th April 2023 HMRC will no longer accept new informal payrolling benefits arrangements. For those employers who have informal payrolling … Continue reading Major changes to reporting benefits
Earlier today the Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, brought forward a number of measures from 31 October’s Medium-Term Fiscal Plan. The measures are designed to ensure the UK’s economic stability and provide confidence in the government’s commitment to fiscal discipline.
Today, October 17th, Chancellor Jeremy Hunt has reversed many of the changes brought about by the September Mini-Budget. Markets reacted poorly to the September announcement, leading to spiraling interest rates.
The Chancellor has confirmed that the 'Medium-Term Fiscal Plan' (a Budget) will be announced on October 31st.
Almost 400,000 people working for over 11,000 real Living Wage Employers throughout the country are set for a vital cost-of-living pay boost, as the new Living Wage rates rise to £10.90 an hour across the UK (£1 increase), and £11.95 an hour in London (90p increase), supporting workers and families. This year’s Living Wage rates have been brought forward in recognition of the sharp increase in living costs over the past year.
Jersey propose a temporary reduction of 2% for the Class 1 Social Security contribution rate
The Department for Education (DfE) today (10 August 2022) confirmed annual updates to interest rates and repayment thresholds for Income Contingent Student Loans, and the interest rates and deferment threshold for Mortgage Style Student Loans.
Government backs new reforms making it unlawful for employers to withhold tips from staff. New legislation to make it unlawful for employers to withhold tips from staffit means customers will know for certain that all tips will go to hard-working employees, who will take home more moneythe Tipping Bill will benefit more than 2 million … Continue reading New law ensures all staff keep their tips
The government has published the latest National Living Wage report, measuring the effect on jobs & the wider economy. The headlines have been included below, the full report is attached at the bottom of the page.
Adrian Benedict Sacco, 55 and originally from Malta, has been disqualified after running an umbrella payroll services company with links to the Isle of Man, potentially costing the public purse millions in unpaid income tax, National Insurance Contributions and Corporation Tax.
In the HMRC agent update 96 published 19th May 2022, revised guidance has been issued in relation to the late receipt of P45s from employees that miss the first payment and the intial Real Time Information (RTI) Full Payment Submission (FPS). Often employees mislay their P45, or the former employer has not yet issued the … Continue reading Don’t use tax values from late P45s
Do you operate a banded pension scheme using qualifying earning? Have you checked that the start and end points meet the requirements in operation for pay reference periods commencing 6th April 2022. Since the introduction of pension AE the qualifying earnings Lower Threshold has matched the National Insurance Lower Earnings Limit (LEL). Often pension schemes would … Continue reading Check your Auto Enrollment Pension scheme
Government promises to introduce new National Minimum Wage legislation in response to P&O sackings.
The Spring Statement 2022 speech as delivered by Chancellor Rishi Sunak
The Chancellor, Rishi Sunak, has announced an increase in the Primary Threshold (PT); meaning lower paid workers will pay less National Insurance.
Join us for the Spring into Action Webinar on March 25th, 1-2pm.
The Statutory Sick Pay Rebate Scheme will close on 17 March 2022. You have until 24 March 2022 to submit any new claims for absence periods up to 17 March 2022, or to amend claims already submitted.
The devolved government has brought Northern Ireland into line with the rest of the UK.
The ‘Build the Future’ theme returns for its second year, with over 1,200 events taking place across England to showcase the benefits of apprenticeships.
A new ‘Brexit Freedoms’ Bill will be brought forward by Prime Minister Boris Johnson, to mark the two-year anniversary of 'Getting Brexit Done'.
A step by step explaining how to hire a new worker from outside the UK.
WRIT was introduced on 6th April 2019. Income tax is partially devolved to Wales, which means that while the Welsh Government is able to vary the three income tax rates (basic, higher and additional) for Welsh taxpayers, all other aspects of the tax remain the responsibility of the UK government, and HMRC continues to administer income tax in Wales.
The government is naming and shaming businesses which failed to pay the minimum wage to 12,000 of the lowest paid workers.
If you’re a trader, a number of things are changing from 1 January 2022. This information will help you get ready.
The call for evidence invites views from stakeholders on the role that umbrella companies play in the labour market, and how they interact with the tax and employment rights systems. It sets out the concerns that have been raised by some stakeholders, as well as government action already taken to tackle tax non-compliance and improve protection for workers.