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. 

NLW and NMW increased

NLW and NMW increased

The national living wage (NLW) will increase by 9.8% to £11.44 per hour from April 2024. The higher rate will also apply to 21 and 22-year-olds for the first time.