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Real Time Information (RTI) requires UK employers to report payroll activity to HMRC every time employees are paid. Two submissions sit at the centre of that process: the Full Payment Submission (FPS) and the Employer Payment Summary (EPS). Together, they give HMRC a complete picture of your PAYE (Pay As You Earn) liability each tax month.
This guide explains what each...
Gender pay gap reporting has been a legal requirement for qualifying employers in Great Britain since 2017. Despite this, many organisations, (particularly those approaching the relevant headcount threshold) remain uncertain about their obligations: whether they are required to report, w...
The 2026/27 tax year brings the most significant changes to Statutory Sick Pay (SSP) in years. A new rate, a new calculation method, and the removal of a longstanding eligibility threshold all take effect from 6 April 2026.
For payroll teams and people managers, these changes affect how sick pay is calculated for every qualifying absence from that date. This article se...
The 2026/27 tax year brings updated benefit-in-kind rates following the Autumn 2025 Budget. If your organisation provides company vehicles with private fuel, here is what has changed and what your payroll team needs to action.
What Is the Company Car Fuel Benefit Charge?
The fuel benefit charge applies when an employer pays for fuel used on private journeys i...
Student loan deductions are one of the more detail-heavy areas of payroll processing. With multiple repayment plan types, annual threshold changes, and new employee starter declarations to consider, it is easy for errors to creep in—particularly at the start of a new tax year.
Thi...