A tronc is a separate, organised arrangement for sharing tips, gratuities and service charges among employees. When set up and operated correctly, it can ensure PAYE responsibilities are met while determining whether National Insurance contributions are due.

Benefits in kind and payroll reporting have changed significantly in recent years. Historically, most taxable benefits were reported after the end of the tax year using form P11D. PAYE Settlement Agreements may also apply in some situations, but they are not directly interchangeable with P11D reporting and are outside the scope of this article.

An employee’s payslip will usually show two deductions on the right-hand side: one called tax and one called National Insurance, employee NI, NIC, or simply NI. The tax is Income Tax, often called PAYE tax because it is deducted through payroll. PAYE stands for Pay As You Earn — a rare example of payroll terminology doing what it says on the tin.

When employees move from one employer to another due to a business transfer or change in service provision, TUPE aims to protect their existing employment rights and ensure continuity of service.

What happens when the person responsible for payroll goes on holiday? Discover how outsourced payroll helps businesses avoid disruption, reduce risk and enjoy complete peace of mind.

As an employer, you can reclaim statutory payments made to employees, including Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Adoption Pay (SAP), Statutory Shared Parental Pay (ShPP), Statutory Parental Bereavement Pay, and Statutory Neonatal Care Pay.

Unsure whether your business needs to pay the Apprenticeship Levy? This guide explains the £3 million pay bill threshold, levy calculations, reporting requirements, allowances and common employer obligations.

From April 2025, more employers can claim a higher Employment Allowance, worth up to £10,500 off their annual employer National Insurance bill.

Discussing automatic-enrolment pensions with clients and colleagues is one of the most time-intensive aspects of payroll administration.

Legislative changes introduced in 2005 significantly altered how backdated pay awards are treated when calculating average weekly earnings for Statutory Maternity Pay (SMP).

Payroll is one of the most trusted functions in any organisation.

But recent UK cases show just how easily that trust can be abused — and how costly the consequences can be.

Each April, the National Minimum Wage (NMW) rates increase, but complying with the new figures involves far more than simply adjusting an hourly rate. Employers must consider working hours, deductions, bonuses, accommodation, and pay reference periods to ensure full compliance.

Below is an overview of the key points employers should understand for the 2026–27 National Minimum Wage year.

The Employment Rights Act 2025 will come into force on 6 April 2026, introducing a number of changes with phased enforcement dates.

From April 2026, a major change in tax law means companies can no longer “outsource” their tax risk to umbrella companies.

A P60 is a form issued by HM Revenue & Customs (HMRC) that summarises an employee’s total pay and tax deductions for the tax year.

Wondering whether to outsource payroll? Discover the benefits (and drawbacks) of making the switch.

Statutory Sick Pay (SSP) is changing from this April. For some organisations, this will be a major change and potentially increase their wage bill dramatically, but other employers will see little difference.

Choosing a payroll bureau? Here’s what to look for to ensure compliance, accuracy, and support.

Thinking of switching payroll providers before the new tax year? Here's how to do it smoothly—with no stress or disruption.

The Autumn Budget 2025 introduced a £2,000 cap on salary sacrifice pension contributions—set for April 2029. Full details are yet to be confirmed, but it could mean big changes for payroll and pensions.