There are changes afoot to payroll reporting, as announced by HMRC these come into effect in April 2026 and could result in employers needing to change their current payroll and HR systems to comply with the new payroll regulation. The changes to payroll processing will allow HMRC to improve the data it can collect from its customers' payroll. These suggested changes to payroll systems are expected to ensure that employers record the hours employees worked and the payments made in their real-time information PAYE Returns.

The Employment Allowance has risen from £4,000 to £5,000. This means that businesses and charities whose NIC liabilities were under £100,000 will be able to claim up to £5,000 off their employer National Insurance Contributions (NICs) bill.