A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics. HMRC’s Employer Bulletin gives a detailed update on all current and future guidance, not least because things are forever moving and changing quickly.

If you are a client of ours, of course, you don’t need to worry about any of this. We get these bulletins and make sure all the changes are implemented, so you don’t have to.

The latest Employer Bulletin (updated end of December 2025) contains many updates and includes:

PAYE

• Student and postgraduate loans threshold and rates for 2026 to 2027

• Changes take effect 6 April 2026 — prepare for new PAYE responsibilities in labour supply chains

• Reminder — employees can find their National Insurance number online

• Keep your PAYE Settlement Agreement details up to date

• Penalties for late submission of P11D and P11D(b)

• Clarifying the optional remuneration arrangement rules at section 228A Income Tax Earnings and Pensions Act

Tax updates and changes to guidance

• Important update regarding tax refunds

• Payrolling of benefits in kind

• Salary sacrifice reform for pension contributions

• Investment Zone special tax sites in Wales

General information and customer support

• Help your contractors steer clear of tax avoidance

• Employment Rights Bill autumn consultations

• Advance funding for statutory maternity, paternity, adoption or shared parental pay

• Cyber Action Toolkit

• Tell ABAB survey report — now live

• Construction Industry Scheme repayment delays

• Claim Child Benefit on the HMRC app or online

Above is the latest update from 22nd December 2025, that’s how quickly things change! It’s enough to put you off payroll for life, isn’t it? Which is why JLP Payroll Services are here to take it off your desk. Contact us if you are interested in outsourcing your payroll.