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Benefits of Outsourcing Payroll

The Benefits of Outsourcing Payroll Outsourcing to Your Payroll Team can bring a number of benefits to your business by KEVIN WALLER In 2018 there were an estimated 2.4 million employers in the United Kingdom ranging from the smallest with just 1 or 2 employees to some of the largestRead More

2019/20 Statutory Leave Pay Rates

As part of a series of posts to help employers prepare for the new tax year, this post focuses on the different types of statutory leave and their pay rates. We will cover: Maternity Paternity Adoption Shared Parental Sickness Pay Rates Maternity Paternity Adoption Shared Parental Sickness Maternity SMP – firstRead More

Automatic Enrolment in 2019/20

The Department for Work and Pensions (DWP) have published their Annual Review of the automatic enrolment earnings trigger and qualifying earnings band for tax year 2019/20. The Secretary of State has concluded that for 2019/20 the proposed annual figures will be: Earnings Trigger – £10,000 Qualifying Earnings Lower Limit –Read More

Staff parties – a taxable benefit?

It’s that time of year again when everyone puts on their party hat for the annual Christmas party. One thing to remember, apart from to have fun, is how the cost is treated. Employers can use an allowance of up to £150 per employee per year for hosting events suchRead More

Minimum Wage Guidance Update – Sleep-in Shifts

The Department for Business, Energy & Industrial Strategy have recently updated their guidance for calculating the minimum wage to reflect the law as it currently stands following the Court of Appeal’s judgment in the joined cases of Mencap v Tomlinson-Blake and Shannon v Rampersad. The guidance can be found at In someRead More

Scottish Arrestment Order Rate Changes from 2019

The Diligence against Earnings (Variation) (Scotland) Regulations 2018 will be coming into force on 6th April 2019 after being laid before the Scottish Parliament on 12th November 2018. The Regulations make changes to Part 3 of the Debtors (Scotland) Act 1987 Regulation 2(a) increases the figure in sections 53(2)(b) andRead More

UK Budget 2018 – Payroll Overview

Chancellor of the Exchequer Philip Hammond has delivered his Budget to the House of Commons. It is the first time a budget has been held on a Monday since 1962. Below I have highlighted some of the changes that affect UK Payroll. Income Tax The Personal Tax Allowance and theRead More

Construction Industry (CIS)

Under the Construction Industry Scheme (CIS), contractors deduct money from a subcontractor’s payments and pass it to HM Revenue and Customs (HMRC). The deductions count as advance payments towards the subcontractor’s tax and National Insurance. Contractors must register for the scheme. Subcontractors don’t have to register, but deductions are takenRead More

Auto Enrolment

The laws on workplace pensions changed in recent years. Each employer now has an obligation to automatically put employees into a workplace pension.