Statutory Pay Recovery and Compensation Employers can reclaim a certain percentage of employees’ Statutory Maternity, Statutory Paternity, Statutory Adoption, Statutory Parental Bereavement, Statutory Shared Parental Pay and (from April 2025) Statutory Neonatal Care Pay from the Government (the recovery of Statutory Sick Pay was abolished in April 2014). For the purpose of this guide we…
Car benefits – Data Input & Calculation 2025-26 This guide explains how to enter details of company cars provided to employees during the tax year 2025-26 and shows how the benefit of such cars are calculated. If you are calculating benefits for a car provided in tax year 2024-25 then you should refer to our…
Payroll Year End 2024-25 We have published a series of guides to help you with the Payroll Year End process for 2024-25. These include a guide on sending your final RTI return for the year, as well as instructions as to how to move forward and start processing payroll for 2025-26. Please see Year End…
Filing the last RTI return for 2024-25 HMRC require that the last RTI return for 2024-25 is marked as being the ‘Final Submission for Year’ (which Payroll Manager will automatically do for you via an EPS return). At year end you should file your FPS as usual on or before the final pay date of…
Creating A Data File For 2025-26 Payroll Manager stores the payroll information for each tax year in a separate data file on your computer. For example, if your company is called ‘ABC Ltd’, then your payroll information for the period April 2024 to March 2025 would be contained in a file called ‘ABC Ltd 2024-25.pay’.…
Year End Summary 2024-25 This guide has been designed to help you complete the necessary year end tasks for 2024-25 and move forward to start processing and reporting 2025-26 payroll information. It can be accessed at any time by clicking ‘Help – Online – End of Year Guide’ from the main menu in the Payroll…
New for 2025-26 There are a number of changes to the rules and rates that will affect payroll for 2025-26 and this guide provides details of some of them. Payroll Manager is automatically updated to include each of these changes. We would recommend that you read the latest editions of the HMRC Employer Bulletin (www.hmrc.gov.uk/payerti/forms-updates/employer-bulletin/index.htm…
Employer National Insurance Contribution changes from April 2025 In the Autumn Budget of 2024 the Chancellor announced four changes to employer National Insurance contributions (NICs), all of which take effect at the start of the 2025-26 tax year (6 April 2025). A reduction of the secondary Class 1 National Insurance (employer) threshold from £9,100 to £5,000 per…
Employer National Insurance Contribution (NIC) changes from April 2025 In the Autumn Budget of 2024 the Chancellor announced four changes to employer National Insurance contributions (NICs), all of which take effect at the start of the 2025-26 tax year (6 April 2025). A reduction of the secondary Class 1 National Insurance (employer) threshold from £9,100…
Paying employees early at Christmas Some employers may choose to pay their employees earlier than usual during the Christmas period. HMRC have asked that If you do pay early, then it is important that you still report the normal payment date on the FPS that you send to HMRC, and not the actual (earlier) pay…