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…
Changing Pension Schemes This guide shows the steps you must take in Payroll Manager to move an employee(s) from one pension scheme to another. 1. Cease employee / employer contributions to the ‘old’ pension scheme: – From the main menu in Payroll Manager, click ‘Employees‘ then ‘Employee Details‘, then click on the ‘Auto-Enrolment pensions‘ tab,…
Autumn Budget 2024 In the Autumn Budget of 2024 the Chancellor announced a number of changes that will affect payroll calculations for the tax year 2025-26 onwards. There was nothing in the recent budget that will affect payroll calculations in tax year 2024-25. Changes from April 2025 include: An increase to the rate of Employer National…
In the Autumn Budget of 2024 the Chancellor announced a number of changes that will affect payroll calculations for the tax year 2025-26 onwards. There was nothing in the recent budget that will affect payroll calculations in tax year 2024-25. Changes from April 2025 include: An increase to the rate of Employer National Insurance Contributions (NICs)…
Tips, gratuities, service charges and troncs The rules regarding tips, gratuities, service charges and Troncs are quite complex, and are beyond the scope of this guide. More detailed information about the PAYE tax & National Insurance due on such payments can be found in the GOV.UK Guidance on tips, gratuities, service charges and troncs –…
The Government has recently published the ‘Employment Rights Bill’, which (amongst other things) proposes a number of changes to the way that Sick Pay (SSP) and also Parenting Pay (SMP, SPP etc) will operate. Should this legislation pass, then Payroll Manager will implement the necessary changes via a scheduled software update. We do not expect…
Statutory Neonatal Care Pay (SNCP) IMPORTANT: The details in this guide apply to tax years 2025-26 onwards (i.e. SNCP is not applicable to tax years 2024-25 or previous) An employee may be eligible for Neonatal Care Leave and Statutory Neonatal Care Pay if they or their partner have a child that requires neonatal care. The…