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.

For many employers, the run up to Christmas is one of the busiest times of the year. Retailers take on temporary staff, hospitality venues extend their opening hours, and many businesses see shifts, overtime and bonuses increase.

The deadline for submitting P11Ds about money owed for the tax year ending 5 th April 2025 to

HMRC was the 6 th July and Class 1A National Insurance paid by 22 nd July. If employer have still

done either of these they need to submit and pay as soon as possible to avoid further penalties.

There is a new student repayment plan, Plan 5, for Student Finance England whereas Student Finance Wales, Student Awards Agency Scotland and Student Finance Northern Ireland remain the same.

Proposed SSP changes are making the news at the moment.  The current position is that employees qualify for SSP based upon earnings or expected earnings. 

Starting payroll with a new provider can feel daunting—but it doesn’t have to be. At Payroll Options, we’ve built our service around one core idea: make payroll simple.

Many companies have started reporting benefits in kind through payroll this April ahead of the proposed withdrawal of the P11D from April 2026. 

Let’s face it — running payroll isn't exactly the highlight of the month. Unless you're really into tax codes and statutory sick pay, it probably falls somewhere between “necessary evil” and “what fresh chaos is this?”

Thresholds and Rates - April 2025/26

Although not directly related to payroll HMRC have recently highlighted an issue where an employee has a student loan, benefits in kind processed via payroll and submits a tax return.