Most employers know the basic idea of salary sacrifice. The employee gives up some salary and gets a benefit instead – everyone saves on tax and National Insurance. Unfortunately, like many things in payroll, salary sacrifice isn’t as simplistic as it first appears. The number of salary sacrifice arrangements running quietly in businesses across the
Why salary sacrifice is not as simple as you think Read More »
UPDATED 15th JUNE 2026 following HMRC announcement of phased implementation Mandatory payrolling of Benefits in Kind (BiKs) is now to be phased in, with the most common benefits of company cars, vans, fuel and private medical and dental benefits coming in as planned on 6 April 2027, but other benefits to be phased into mandatory
How payrolling benefits in kind works – and the cash flow problem hiding in the detail Read More »
If you have been thinking about installing EV charging points at your workplace, you are in good company. As more of your team make the switch to electric, the question of whether to put chargers in at the office, the depot or the warehouse car park is coming up more and more often. It feels
Charging points for electric cars – what every employer needs to know about the tax Read More »
If you have been running a hospitality business for any length of time, you will know that the legislation rarely leaves you alone for long. The Allocation of Tips Act in October 2024. The employer NIC hike in the April 2025 Budget. National Minimum Wage rises every April. And now, just as you might have
The Employment Rights Act – what it really means if you run a pub, restaurant or hotel Read More »
Ask most people to define a car, and they’ll look at you like you’ve lost the plot. Four wheels, an engine, you drive it. Done. Ask HMRC the same question, and you’ll get a very different answer – one that has caught out employers, confused payroll teams, and cost businesses thousands of pounds in back-dated
What is a ‘car’ for income tax purposes? Read More »
The Employment Rights Act 2025 has generated a lot of noise. Day one unfair dismissal rights. Fire and rehire reforms. The Fair Work Agency. All of it warranted, all of it well-documented. But buried in the detail of the Act, with no government press release and very little commentary, is a change that is just
Holiday pay record-keeping – the rule change that snuck up on employers Read More »
If your business operates a mobile workforce – care workers visiting clients, agricultural staff on zero-hours contracts, contractors dispatched to different sites each day – a Court of Appeal ruling handed down last year has direct implications for how you approach National Minimum Wage compliance. HMRC v Taylors Services Ltd [2025] EWCA Civ 956 took
HMRC v Taylors Services – what this NMW travel time ruling means for your business Read More »
A new enforcement body launched on 7 April 2026, and it has more power than anything that came before it. The Fair Work Agency has absorbed three existing organisations, inherited a budget and a workforce of 550 inspectors, and been handed the legal authority to investigate your payroll without waiting for an employee to raise
Meet the Fair Work Agency – a new regulator is in town Read More »
The UK’s statutory sick pay framework has just undergone its most significant overhaul in four decades. The Employment Rights Act 2025 brought a package of changes into effect on 6 April that affect virtually every employer in the country. For businesses with part-time, low-paid, or zero-hours workers, the practical and financial implications are substantial –
What the 6 April 2026 changes to Statutory Sick Pay mean for your business Read More »
Every April brings a handful of changes. Usually, they are only tweaks – a wage rate here, a threshold there. You update your software, tick a few boxes, and move on. But 6 April 2026 is different. This isn’t a routine update; it’s the most significant package of payroll reform in a generation, and if
6 April 2026 – the payroll changes you cannot afford to ignore Read More »
