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 late December 2024) contains many updates and includes:
PAYE
- employer National Insurance contributions and Employment Allowance changes announced at Autumn Budget 2024
- automatic enrolment duties for festive season workers
- evidence required to claim PAYE employment expenses
- electronic payment deadline falls on a weekend
- Guidelines for Compliance — help with the Apprenticeship Levy and Employment Allowance — connected entities
- support if your employees have paid too much tax — claim a tax refund
- employers PAYE and Construction Industry Scheme repayments
- confirming plans to mandate the reporting of benefits in kind through payroll software from April 2026
- 2025 to 2026 student and postgraduate loans thresholds and rates
Tax updates and changes to guidance
- basis period reform — reporting on a tax year basis
- help your employees access the financial support they are entitled to
- official rate of interest from 6 April 2025
- Investment Zone employer National Insurance contributions relief guidance
General information and customer support
- help your employees top up their State Pensions
- UK subsidy reporting arrangements for climate change agreement scheme participants for calendar year 2023
- Spotlight 65 — General Data Protection Regulation provision used to reduce tax liability
- Spotlight 66 — Limited Liability Partnerships arrangements used to disguise employment income
- how to complain
- free cyber security toolkit for small businesses
Above is the latest update from 4th December 2024, that’s how quickly things change! It’s enough to put you off payroll for life, isn’t it? Which is why we are here to take it off your desk. Contact us if you are interested in outsourcing your payroll.