Moonworkers Blog
Payroll insights & guides
Practical resources on UK payroll, HMRC compliance, employment law, and running a UK business.
391 articles
Company car tax: how the benefit is worked out
Company car tax explained for employers: the 2026-27 BIK percentages from 4% to 37%, list price rules, fuel benefit, Class 1A NI, reporting and payrolling.
Apprentice minimum wage: the rate and the rules
The apprentice minimum wage is £8.00 an hour from 1 April 2026. Who qualifies, when the rate ends, training time, NI relief and costly payroll errors.
Salary sacrifice car scheme: the employer guide
How a salary sacrifice car scheme works for UK employers: 4% EV benefit in kind, OpRA rules, NI savings, minimum wage limits, payroll reporting and examples.
Sole trader vs limited company: tax, NI and payroll
Sole trader vs limited company compared for the 2026-27 tax year: income tax, Class 4 NI, corporation tax, dividends, payroll duties and worked examples.
HMRC mileage rates: the employer guide to AMAPs
HMRC mileage rates rose to 55p a mile for cars from 6 April 2026. The approved rates, advisory fuel rates, NI rules, reporting and worked examples.
Minimum wage increase: what employers must change
The minimum wage increase from 1 April 2026 lifted the National Living Wage to £12.71. The new rates, the true employer cost and the payroll steps.
Childcare vouchers: rules, limits and payroll treatment
Childcare vouchers explained for UK employers: who can still join, the £55, £28 and £25 limits, the basic earnings assessment and payroll treatment.
Fit note: what employers and payroll teams need to know
The fit note explained for UK employers: who can issue it, the 7-day rule, may be fit for work advice, SSP evidence, payroll handling and coming reforms.
BR tax code: what it means and how payroll applies it
The BR tax code explained: why it taxes every pound at 20%, when HMRC issues it, how payroll applies it, and how to spot over or underpaid tax.
Garden leave: pay, tax and payroll rules for employers
Garden leave explained for UK employers: what must be paid, how PAYE and National Insurance apply, holiday, P45 timing and how it differs from PILON.
Minimum wage for an 18 year old: the 2026-27 rate
The minimum wage for an 18 year old is £10.85 an hour from 1 April 2026. The full rate, the apprentice exception, entitlement and how it is worked out.
Tax code 1257L: what it means and how it works
Tax code 1257L explained: the £12,570 Personal Allowance it carries, how payroll applies it, the letters and prefixes, and why a code changes.
Statutory Redundancy Pay: How It Is Calculated
Statutory redundancy pay explained: the £751 weekly cap, age-based multipliers, the £22,530 maximum, notice periods and the tax and NI treatment.
National Living Wage: Rates, Rules and Who Qualifies
The National Living Wage rose to £12.71 an hour from 1 April 2026. A full guide to the rates, who qualifies, what counts as pay and employer duties.
How student loan repayments work in payroll
An employer's guide to student loan repayments in UK payroll: the five plans, 2026-27 thresholds, deductions, notices and the PGL priority rule.
How salary sacrifice works in UK payroll
A clear guide to salary sacrifice for UK employers: how it cuts National Insurance, which benefits qualify, and the 2029 pension cap.
Cycle to work scheme: how it works for employers
How the cycle to work scheme works: the tax exemption, the salary sacrifice mechanism, the National Insurance savings, the minimum wage trap and end-of-hire opt
Minimum wage UK: the rates and rules for employers
The UK minimum wage rates for the 2026-27 tax year, who qualifies, how pay is calculated, the deductions that create underpayment risk and how HMRC enforces it.
CIS payroll explained: the Construction Industry Scheme
How the Construction Industry Scheme works in payroll: the 20% and 30% deduction rates, verification, the CIS300 return and how CIS sits beside PAYE.
Emergency tax codes explained: W1, M1 and X
What an emergency tax code means, why HMRC applies W1, M1 and X codes, how payroll handles them and how an overpayment is refunded.
Director salary and dividends: how the mix works
How director salary and dividends are taxed in the UK: PAYE, National Insurance, the £500 dividend allowance, 2026-27 dividend rates and the rules for paying a
Company director payroll: the complete UK guide
How company director payroll works in the UK: PAYE registration, the annual National Insurance earnings period, RTI filing and the Employment Allowance rules.
Sole Trader Employing Staff: A First Hire Guide
Sole trader employing staff? A step-by-step guide to registering as an employer, running PAYE, auto-enrolment, insurance and the duties of a first hire.
How to Choose UK Payroll Software: A Buyer's Guide
How to choose UK payroll software: the HMRC-recognition baseline, the features that matter, pricing models, and what free and legacy tools leave out.
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