Moonworkers Blog
Payroll insights & guides
Practical resources on UK payroll, HMRC compliance, employment law, and running a UK business.
345 articles
Overtime and holiday pay: what must be included
Regular overtime must be included in the first 4 weeks of holiday pay. How guaranteed, non-guaranteed and voluntary overtime affect holiday pay, with examples.
Holiday accrual: how to calculate it correctly
Holiday accrues at 1/12th a month for new starters and 12.07% of hours for irregular staff. How to calculate holiday accrual accurately, with worked examples.
Rolled-up holiday pay: the rules explained
Rolled-up holiday pay is 12.07% of pay, legal again for irregular hours and part-year workers from 1 April 2024. How it works, who qualifies, how to do it.
Calculate holiday entitlement from hours worked
How to calculate holiday entitlement based on hours worked in the UK: the 12.07% accrual method, rounding, worked examples and rules for irregular hours workers
Holiday pay for zero-hours contracts explained
How holiday pay works for zero-hours workers in the UK: the 12.07% accrual, rolled-up pay, the 52-week average method and what pay must be included.
Pro rata holiday: how to calculate it correctly
How to calculate pro rata holiday entitlement in the UK for part-time staff, mid-year starters and leavers, with worked examples, tables and the 5.6-week rules.
Minimum holiday entitlement in the UK explained
The UK minimum holiday entitlement is 5.6 weeks, up to 28 days a year. How it works for part-time, irregular-hours and part-year workers, plus accrual rules.
How much can an attachment of earnings take?
How much an attachment of earnings order can take from wages: protected earnings, the DEA percentage tables, priority rules and the minimum wage floor.
Deduction of earnings order: an employer's guide
How a deduction from earnings order works for child maintenance: the 60% protected earnings rule, what counts as earnings, payment deadlines and fines.
Council tax attachment of earnings, explained
A council tax attachment of earnings order makes an employer deduct arrears from pay. The deduction tables, employer duties, priority rules and penalties.
DEA on a payslip: what the deduction means
A DEA on a payslip is a Direct Earnings Attachment for benefit debt. What the line means, how it is worked out, and how it differs from tax and NI.
How attachment of earnings deductions are worked out
How an attachment of earnings calculator works: the net earnings figure, the deduction tables, protected earnings and worked examples for each order type.
Can an attachment of earnings order be stopped?
An attachment of earnings order is a court order for debt. When it can be stopped, suspended, varied or discharged, and what the employer must do.
Direct Earnings Attachment: what a DEA means
A Direct Earnings Attachment (DEA) lets DWP recover benefit debt from pay. What it means, how it is calculated, and what an employer must do.
Payrolled benefits on a payslip explained
How payrolled benefits in kind appear on a UK payslip, how the taxable amount is worked out, the 50% tax limit, and why National Insurance is treated separately
How to register to payroll benefits in kind
How UK employers register to payroll benefits in kind, the 5 April deadline, tax code effects, and the shift to mandatory payrolling from 6 April 2027.
P11D changes: what employers need to know
The main P11D changes for UK employers: online-only filing, the 15% Class 1A rate, and mandatory payrolling of benefits from 6 April 2027 explained.
How a P11D affects an employee's tax code
How a P11D changes an employee's tax code, why benefits reduce the tax-free allowance, when a K code appears and how payrolling removes the adjustment.
Payrolling benefits in kind: the full guide
How payrolling benefits in kind works, why HMRC is making it mandatory from 6 April 2027, and what employers must do to tax company benefits through payroll.
Mandatory Payrolling of Benefits: What Changes
Mandatory payrolling of benefits in kind starts 6 April 2027. Learn the phased timeline, which benefits are in scope, the deadlines and how to prepare.
Payrolling Benefits with HMRC Explained
How HMRC handles payrolling benefits in kind: the online service, tax code changes, Full Payment Submission, Class 1A and the deadlines employers must meet.
Payrolling Benefits in Kind: A Full Guide
Payrolling benefits in kind taxes company perks through payroll in real time. Learn how it works, the deadlines, Class 1A rules and what changes soon.
PAYE Settlement Agreement: How a PSA Works
What a PAYE Settlement Agreement is, what can go in one, how grossing up and Class 1B NIC work, and the 5 July and 22 October deadlines employers must meet.
CIS Monthly Return: A Step-by-Step Filing Guide
How to complete and file a CIS monthly return step by step: the CIS300, verification, nil returns, deduction statements, the 19th deadline and paying HMRC.
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