Directors NI: the annual method explained
Directors are assessed for NI on an annual earnings period, not period by period. How this affects salary-plus-dividend structures and irregular pay.
The UK payroll calendar 2026-27: key dates
The key payroll dates for 2026-27: tax year start, monthly PAYE payment dates, P60 deadline, P11D deadline, and Bank Holiday payday adjustments.
BACS payments for payroll: setup and timing
BACS takes three banking days. Submitted on Monday, credited on Wednesday. A guide to the BACS cycle, setup, Bank Holiday adjustments, and bank detail fraud prevention.
RTI submissions: FPS and EPS explained simply
FPS is sent every payday, EPS is sent for recoveries, nil periods, and year end. A plain guide to RTI submissions for UK employers.
Tax codes explained: what each letter means
Tax codes tell payroll how much tax to deduct. A guide to what the numbers mean, what each letter suffix does, and when emergency codes apply.
P45 and P60: what they are and when to issue them
P45 is issued on leaving, P60 is issued to all employees still employed at 5 April. A guide to what each must contain, when to issue, and what happens if you miss the deadline.
Pension auto-enrolment: your legal obligations
Auto-enrolment is mandatory for eligible employees earning over £10,000. A complete guide to who must be enrolled, contribution rates, communications, and re-enrolment every three years.
Statutory sick pay: the complete employer guide
SSP from April 2025 is payable from day one of sickness, at £116.75/week for up to 28 weeks. A complete guide to eligibility, calculation, fit notes, and return to work.
Statutory paternity pay in 2026: what's changed
Paternity leave can now be taken in two separate weeks at any point in the first year. What changed in 2025-26 and what SPP pays.
Statutory maternity pay: rates, eligibility, and how to calculate
SMP is paid over 39 weeks: 90% for six weeks, then the flat rate or 90% for 33 weeks. A guide to eligibility, calculation, and HMRC recovery.
Student loan deductions: plans 1, 2, 4, 5 and postgrad explained
There are now five student loan repayment plans plus a postgraduate loan, each with its own threshold and rate. A guide for UK employers on which applies and how to calculate deductions.
National Insurance categories: which one applies to your staff
HMRC uses NI category letters to tell payroll how to calculate contributions for each employee. A guide to the main categories and which applies to your staff.