Tag Archives: payroll advice

National Minimum Wage and National Living Wage

minimum wage

The National Minimum Wage (NMW) and National Living Wage (NLW) will increase in April 2021. The increase applies to pay reference periods beginning on or after 1 April 2021. As an employer you will need to ensure you are paying your staff correctly from 1 April 2021 as HMRC has […]

IR35 & the Off-Payroll Rules

IR35

IR35 has been around since April 2000 and exists to allow HMRC to challenge the employment status of those workers who provide their services via an intermediary, such as a limited company but who would be an employee if the intermediary was not used. HMRC refers to such workers as […]