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Moonworkers Blog
Practical resources on UK payroll, HMRC compliance, employment law, and running a UK business.
A guide to statutory payslip deductions for UK employers: PAYE, National Insurance, student loans, pensions and attachment orders, in the right order.
Payslip deductions explained for UK employees and employers: income tax, National Insurance, pensions, student loans and court orders, with current rates.
A payroll number is the unique reference an employer gives each employee. Learn where to find it on a payslip and how it differs from PAYE identifiers.
Payslip explained for employers: the itemised pay statement rules, mandatory contents, fixed deduction statements and the penalties for getting it wrong.
How to read a pay stub in the UK: a field-by-field payslip walkthrough covering tax codes, National Insurance, deductions and year-to-date figures.
Gross pay meaning explained: what counts as gross pay in the UK, how it differs from net pay, and the deductions that appear on every payslip.
Net pay is gross pay minus every deduction. A clear guide to the tax, National Insurance, pension and student loan that turn gross into take-home pay.
Which tax year a P60 covers, when the UK tax year starts and ends, and every year-end payroll deadline from the final FPS to the 31 May P60.
A new employer guide to the P45: which part to keep, how it sets the tax code, and what to do when a new starter has no P45 to hand over.
Why a lost P45 cannot be replaced, how the starter checklist takes its place, and how to avoid or reclaim emergency tax when starting a new job.
Whether a P60 is a legal duty, the 31 May deadline, who qualifies, and what an employee can do if an employer does not issue one.
How a P60 proves income for a UK mortgage, what lenders ask for alongside it, and the HMRC records that stand in when the form is missing.
What a P11D form is, which benefits in kind it reports, the 6 July deadline, the 15% Class 1A National Insurance, and the move to payrolling from April 2027.
Who is entitled to a P60, how to get one as an employee, director, pensioner or umbrella worker, and what to do when the form is late or missing.
Where a P60 actually lives: the employer's payroll portal, email, the HMRC personal tax account and app, and the records that stand in when it is gone.
A P45 records an employee's pay and tax when they leave a job. Here is what each part means, who issues it, and what to do without one.
What a P45 form is, its four parts and where each one goes, the figures it records, and how it sets a new employee's tax code or supports a benefits claim.
Where a P60 comes from, how to get one for a current or former job, how to replace a lost copy, and the HMRC records that stand in when the form is gone.
How to get a P45 from a current or former employer, what to do when it is lost or refused, and how to retrieve the same pay and tax figures from HMRC.
How to get a P60 from a current or previous employer, what to do when one is lost, and how to retrieve the same figures from HMRC online or by phone.
P45 vs P60 explained: what each PAYE form shows, when employees receive them, the 31 May P60 deadline and what new employers do with a P45.
P60 meaning explained: what the end of year certificate shows, who receives one, the 31 May employer deadline and why the form matters for employees.
P45 explained: the HMRC form employers must issue when staff leave. Covers what it means, what it contains, and what happens if one goes missing.
A P60 is the end-of-year certificate every UK employer must issue by 31 May. Learn what it contains, who receives one, and how employees use it.
How to find and fill gaps in a National Insurance record: checking the NI record online, voluntary Class 3 contributions at £18.40/week, deadlines, and whether
National Insurance credits explained: who qualifies, which credits are automatic, how to apply, and why protecting your NI record matters for the State Pension.
Class 2 NI for the self-employed explained: the £3.65/week rate, the £7,105 small profits threshold, the benefits it protects, and how to pay via Self Assessmen
Class 1 National Insurance is paid by employees and employers on earnings from employment. This guide explains the 2026-27 rates, thresholds, category letters,
Whether applying for the first time or retrieving a lost NI number, this guide covers every official route to obtaining an HMRC National Insurance number in the
A National Insurance number is a unique nine-character identifier used by HMRC to track contributions and benefits throughout a person's working life in the UK.
The complete reference for UK employer NI rates: the 15% standard rate, the £5,000 Secondary Threshold, all NI category letters, Employment Allowance, and histo
Employer NIC is a payroll tax charged on top of wages. The current rate is 15% on earnings above £5,000 per year. Here is how it works, who pays it, and how to
Everything UK employers need to know: the 15% employer NI rate, the £5,000 Secondary Threshold, zero-rate categories, Employment Allowance, and Class 1A explain
The 35-year rule determines full State Pension entitlement, not when NI stops. Find out why contributions are mandatory until State Pension age and what 35 year
Employees stop paying National Insurance at State Pension age. Find out exactly when contributions cease, what employers must do, and what happens to the employ
A step-by-step guide to how National Insurance is calculated for employees, employers and the self-employed, with 2026-27 rates and thresholds.
HMRC charges late filing penalties from £100 a month and late payment penalties up to 5% of tax owed. A guide to avoiding PAYE errors and appealing.
How to calculate employee and employer National Insurance in the 2026-27 tax year. Step-by-step method, worked examples and special cases explained.
The employer NI rate is 15% from 6 April 2026. A complete guide to NI classes, 2026-27 thresholds, category letters, reliefs and directors' NI.
Your National Insurance record determines State Pension entitlement and access to contributory benefits. This guide explains what the record contains, how it is
Step-by-step guide to checking National Insurance contributions online via the personal tax account, HMRC app, and payslip. Includes what to do if contributions
National Insurance funds the UK State Pension and key benefits. Learn what it is, who pays it, the 2026-27 rates, and how employers and employees are affected.
Step-by-step checklist for running PAYE payroll in the UK: calculating deductions, submitting FPS and EPS returns, paying HMRC, and completing year-end obligati
What a PAYE scheme is, how it works month to month, and what reference numbers HMRC issues when a UK employer registers for Pay As You Earn.
Step-by-step guide to PAYE registration for UK employers: when to register, what information HMRC needs, and what reference numbers you receive.
PAYE is the UK's statutory mechanism for collecting income tax and National Insurance from employment. This guide explains every step for employers running PAYE
PAYE and self assessment are the two main ways HMRC collects income tax in the UK. This guide explains how each system works, who needs each one, and when both
All PAYE thresholds and rates for the 2026-27 tax year: income tax bands, NI thresholds, statutory pay rates, Employment Allowance, and NLW in one place.
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2023 Guide to Choosing the Right Payroll Management App
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Benefits of HR Tech Integration with Payroll & Business Apps in 2023
Harness the Power of Merging Attendance Software and Payroll
2023 Guide to Best Practices for Part-Time and Casual Workers
2024 Guide: Digitising for Business Transformation
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Guide: What are the Best Payroll Software for UK Businesses?
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Cleaners' Rights at Work: Addressing HR Challenges
A Comprehensive Guide for Efficient Work Schedules
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Free Holiday Pay Calculator for Hourly Paid Staff in the UK
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Guide: Everything you must know about Gardening Leave UK
The Essential Guide to Shift Planner Software Benefits
How to Use Employee Onboarding and Part-Time Workers Effectively
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How Moonworkers helped a London bakery
The Benefits of Using Shift Planning Online for Your Business
How to Accurately Calculate Personal Allowance for PAYE
How to Choose the Right HRMS for Your Business Needs
Everything You Need to Know About HR and Payroll Software
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Strategies for Managing Zoom Fatigue in Remote Work Teams
Step-by-Step Guide to Paying Yourself as a UK Business Owner
Guide for Mastering Rota Staff Management in 2024
How to Start a New Business With Minimal Stress in 2023
Utilising the Apprenticeship Levy – A Guide for Small Businesses
How HR automation can give HR a seat at the table to HR pros.
Unlock Construction Industry HR Challenges
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HR Challenges in Healthcare: 2024's Critical Overview
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Addressing Skill Challenges of 2023 in Health and Social Care
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Enhancing Teams: The Power of Two-Way Feedback in Management
The Benefits of online Payroll Services for Small Businesses
Guide: Choose the Right Clock-In Clock-Out System ?
PensionSync brings pension management automation on Moonworkers
Find out what are the National Minimum Wages in the UK
How Online Payroll Services Can Save You Time & Money?
The Ultimate Guide to casual workers management
Payroll Management in the UK: A Comprehensive Guide
Why Your Company Should Consider a Payroll Outsource Company?
The Benefits of Outsourcing Payroll Services for Small Businesses
Payroll Services UK: In-House Team vs. Outsourced Solutions
How Payroll System Management Can Revolutionise Your Business
2023 Guide to Leveraging People Analytics for SMBs in the UK
2023 Essential Productivity Hacks for Remote Employees
2023 Small Business Accounting: Essential Year-End Tips
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Streamline Your Leave Management with These Solutions
The Complete Guide to Automating Your Payroll with Roster & Rota
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Ultimate Guide to the Best Software of 2023 for Remote Workers
The Advantages and Disadvantages of Zero-Hours Contracts
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Top 5 Online Payroll Services for Small Businesses
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Complete guide to understand your UK tax codes
What You Need to Know About Employee Turnover
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Types of Employment Contracts in the UK: 2023 Guide
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2024 UK Business Insurance Guide: what to check?
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This post gives you the clues to improve your HR functions.
Late FPS submissions, incorrect tax codes, miscalculated NI: the most common payroll errors UK employers make and the exact steps to correct them without triggering a penalty.
When your team includes permanent employees, part-time workers, and people on zero-hours contracts, your payroll process needs to handle all three without separate workflows.
Beyond the initial staging date, auto-enrolment has ongoing obligations every pay period. Here is what your payroll process must handle automatically, and what still falls to you.
The optimal mix of salary and dividends depends on your company's profit level, your other income, and the NI thresholds for the current tax year. Here's the full breakdown.
From gross pay to net take-home, tax codes to NI letters: what every line on a UK payslip actually means, and why the numbers change from month to month.
If your HRIS or ERP needs to stay in sync with payroll status, the architectural choice between webhooks and polling has real implications for reliability and operational overhead.
The Construction Industry Scheme deduction type is now available on all payslips. Contractors can apply CIS deductions at the correct rate automatically, with confirmation on the payslip.
If you pay yourself through PAYE — even occasionally — you need a compliant payslip. Here is the quickest way to generate one without setting up a full payroll scheme.
The 52-week reference period for calculating holiday pay for workers with no fixed hours came into force for leave years starting on or after 1 April 2024. Here's what changed.
A practical guide to handling authentication when integrating with the Moonworkers payroll API: key rotation, scoped tokens, and keeping credentials out of your codebase.
