IR35: small company exemption

IR35: small company exemption

Changes to the company size thresholds from April 2025 will also apply for the purposes of the off-payroll working (OPW) rules. The primary aim of the changes to the company size thresholds was to simplify regulatory requirements and alleviate the administrative...
Balancing the books: navigating New Year payroll challenges

Balancing the books: navigating New Year payroll challenges

Many businesses are exploring salary sacrifice schemes as a strategic response to the upcoming increase in National Insurance Contributions (NICs) according to a survey conducted by BDO, involving 500 mid-market companies. Tracy Gill, Payroll Manager at Whitley...
Government mandates real-time reporting of employee benefits

Government mandates real-time reporting of employee benefits

In a significant move to modernise the payroll tax system, the government has confirmed that starting April 2026, employers will be required to report and pay income tax and Class 1A National Insurance Contributions (NICs) on most benefits in kind (BiKs) through...
Whitley Stimpson unpacks payroll shifts following the budget

Whitley Stimpson unpacks payroll shifts following the budget

Payroll expert at accountants and business advisers Whitley Stimpson provides an update following the budget outlining the changes to employers’ costs relating to national insurance and the increase in the national living wage. In a significant move, the government...
Mandatory payrolling of benefits 

Mandatory payrolling of benefits 

The reporting and paying of income tax and Class 1A national insurance contributions on benefits in kind is to be made mandatory via payroll software from April 2026.