Moonworkers Blog
Payroll insights & guides
Practical resources on UK payroll, HMRC compliance, employment law, and running a UK business.
438 articles
How to pay yourself from a limited company
How to pay yourself from a limited company: director salary, dividends, pension contributions and loans, with 2026-27 tax, NI and dividend rates explained.
CIS tax refund: how subcontractors reclaim deductions
A CIS tax refund guide for subcontractors: how sole traders, partners and limited companies reclaim overpaid CIS deductions, what evidence HMRC needs and when.
NI category M: employer NI relief for under-21s
NI category M explained: zero employer National Insurance for employees under 21, the upper secondary threshold, letter Z, apprentices, examples and FPS fixes.
NIable pay: what counts for National Insurance
NIable pay explained for employers: which payments attract Class 1 National Insurance, what is disregarded, salary sacrifice, tips, mileage and worked examples.
Shift allowance: pay rules, tax and holiday pay
Shift allowance explained for UK employers: night work rules, minimum wage treatment, tax and NI, holiday pay, statutory pay and worked payroll examples.
Back pay: how payroll handles arrears of wages
Back pay explained for UK employers: income tax and NI on arrears, FPS reporting, minimum wage arrears, statutory pay recalculations and worked examples.
Director pension contributions: how they work
Director pension contributions explained: employer versus personal payments, corporation tax relief, the £60,000 annual allowance, NI savings and worked example
Claiming mileage when self-employed: the 55p rules
How the self-employed claim business mileage: the 55p flat rate, actual costs, capital allowances, commuting rules, records and worked examples.
Rest breaks at work: the legal rules for employers
Rest breaks at work explained: the 20-minute rule, daily and weekly rest, young workers, exceptions, compensatory rest, unpaid breaks and minimum wage pay.
Pensionable pay: what counts and how payroll uses it
Pensionable pay explained for employers: how it differs from qualifying earnings, the three certification sets, scheme definitions and payroll worked examples.
NT tax code: when no tax is deducted and why
The NT tax code explained: the closed list of cases HMRC allows, how payroll applies it, why National Insurance still applies, and the rules for overseas work.
Tax code for a second job: BR, D0, D1 and splits
Which tax code a second job gets, from BR and D0 to a split Personal Allowance, with engine-checked figures, National Insurance rules and employer duties.
SPP1 form: when employers must refuse paternity pay
The SPP1 form explained for UK employers: when Statutory Paternity Pay is not payable, the 28-day deadline, day-one leave, disputes and record keeping.
KIT days on maternity leave: an employer's payroll guide
KIT days on maternity leave explained for UK employers: the 10-day limit, SMP protection, pay offsetting, SPLIT days, payroll reporting and common errors.
PAYE coding notice: P2, P6 and P9 explained
The PAYE coding notice explained: what the employee P2 shows, how employers receive P6 and P9 notices, what to apply and when, and how errors are fixed.
Cumulative tax code: how PAYE keeps a running total
The cumulative tax code basis explained: how PAYE uses pay and tax to date, why refunds and catch-ups happen, worked figures and what employers must get right.
Enhanced redundancy pay: design, tax and payroll
Enhanced redundancy pay explained for UK employers: how schemes top up the £22,530 statutory cap, age-safe formulas, the £30,000 tax rule, Class 1A and payroll.
Self-employed paternity pay: what the rules allow
Self-employed paternity pay explained: why sole traders get no SPP, what Maternity Allowance and shared parental pay offer, and how directors on payroll qualify
Postgraduate loan repayment through UK payroll
Postgraduate loan repayment is 6% of earnings above £21,000 for 2026-27. How employers deduct it with other plans, PGL1 and PGL2 notices, and worked examples.
Plan 4 student loan: a payroll guide for employers
Plan 4 student loan repayments start above £33,795 for 2026-27. How employers deduct 9% for Scottish borrowers, period thresholds, SL1 notices and examples.
Agency worker regulations: the 12-week rule explained
The Agency Workers Regulations 2010 explained: day-one rights, the 12-week qualifying period, equal pay, anti-avoidance, tribunal claims and the payroll side.
Mileage allowance relief: how employees claim it
Mileage allowance relief explained: who qualifies, how the 55p and 25p rates set the claim, P87 and Self Assessment routes, evidence and the employer's role.
Is salary sacrifice worth it? The numbers explained
Is salary sacrifice worth it? Worked 2026-27 figures on tax, NI and take-home pay, the hidden costs, and what the £2,000 pension cap from April 2029 changes.
Growth and Skills Levy: what changes for employers
The Growth and Skills Levy explained for UK employers: the 0.5% charge, the £15,000 allowance, 12-month fund expiry, apprenticeship units and co-investment.
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