A single missed deadline can be enough to trigger a payroll penalty from HMRC, even when the underlying error was accidental. Late submissions, late payments, and inaccurate reporting are all treated as compliance failures, and the financial consequences build up...
Payroll compliance sits at the centre of every employer's legal and financial responsibilities. It covers far more than paying people on time; it involves accurate deductions, correct statutory payments, timely reporting to HM Revenue and Customs (HMRC), and the...
From 6 April 2027, payrolling benefits in kind will no longer be optional for most employers. HMRC is introducing mandatory real-time reporting for a defined set of benefits, with a second wave following a year later. The change removes the annual P11D exercise for...
Running payroll accurately depends on more than getting the sums right. It depends on timing. Every tax year brings a fixed set of dates that determine when Pay As You Earn (PAYE) and National Insurance (NI) must reach HM Revenue and Customs (HMRC), when submissions...
Real Time Information (RTI) requires UK employers to report payroll activity to HMRC every time employees are paid. Two submissions sit at the centre of that process: the Full Payment Submission (FPS) and the Employer Payment Summary (EPS). Together, they give HMRC a...
Gender pay gap reporting has been a legal requirement for qualifying employers in Great Britain since 2017. Despite this, many organisations, (particularly those approaching the relevant headcount threshold) remain uncertain about their obligations: whether they are...
The 2026/27 tax year brings the most significant changes to Statutory Sick Pay (SSP) in years. A new rate, a new calculation method, and the removal of a longstanding eligibility threshold all take effect from 6 April 2026. For payroll teams and people managers, these...
The 2026/27 tax year brings updated benefit-in-kind rates following the Autumn 2025 Budget. If your organisation provides company vehicles with private fuel, here is what has changed and what your payroll team needs to action. What Is the Company Car Fuel...