2024 BUDGET CHANGES

The new chancellor has delivered her budget statement, which has a number of cost implications for businesses from April. National Living Wage The main adult rate of National Living Wage will rise in April from £11.44 to £12.21 per hour. The hourly rate for 18-20 year olds will rise from £8.60 to £10.00. Employer National […] Read more »

MANDATORY PAYROLLING BENEFITS IN KIND

The government will make the reporting and paying of Income Tax and Class 1A National Insurance Contributions (NICs) on benefits in kind via payroll software mandatory from April 2026, building on the progress already made on the government’s ambition to fully digitalise the reporting of benefits in kind. Mandation will simplify the tax affairs of […] Read more »

2024 Year End Preparations

We are nearing the end of the 2023-24 tax year and to help us all through a smooth year end process, there are certain things you can do to assist with your 2024 year end preparations: Data cleansing Check your payroll reports, payslips or employee data on the MyEpaywindow portal. Are the employees’ titles correct? […] Read more »

Are you ready to submit your P11Ds?

If you’re an employer and provide expenses or benefits to employees, you must usually report them to HMRC so that tax and NICs are accounted for, unless they are subject to an exemption. It’s important you understand which exemptions apply and what needs reporting. We would recommend employers review the expenses and benefits they provide […] Read more »

Change in employee National Insurance threshold from July 2022

A surprise announcement in the Chancellor’s Spring statement means a change in employee National Insurance Thresholds from July 2022. There is an increase to both the primary threshold and lower profits limit which takes affect 6th July 2022. It is unusual to revise thresholds part way through a tax year, and may catch some employers […] Read more »

Tax Year 2022-23: New Rates, Allowances and Thresholds

The new tax year 2022-23 New Rates, allowances and thresholds you need for your payrolls from April 2022 are as follows: All tax thresholds and allowances have been frozen so remain the same as last tax year (except Scotland). Therefore the standard tax code remains 1257L. National Insurance Thresholds have changed. The lower earnings threshold […] Read more »

Statutory Sick Pay rebate scheme reinstated

The Chancellor has reinstated the statutory sick pay (SSP) rebate scheme for small and medium-sized businesses. The old rebate scheme closed on 30th September 2021, but due to the current surge in Covid-19 cases, the new scheme will apply where the employee has taken sick leave due to Covid-related reasons from 21st December 2021. No […] Read more »

A new Health and Social Care Levy for 2022

On 7th September 2021, prime minister Boris Johnson, announced that a new Health and Social Care Levy will be implemented from tax year 2022/23, therefore will start in April 2022. The new levy will be based on National Insurance contributions and for all working age employees, self-employed and employers, NIC rates will be increased by […] Read more »

The New COVID-19 Job Support Scheme

With the end of the Coronavirus Job Retention Scheme on 31st October, the New COVID-19 Job Support Scheme starts on 1st November 2020 and will run for 6 months until April 2021 for SMEs (less than 250 employees). The Job Support Scheme is designed to protect viable jobs in businesses who are facing lower demand […] Read more »