Moonworkers Blog
Payroll insights & guides
Practical resources on UK payroll, HMRC compliance, employment law, and running a UK business.
360 articles
How to Pay PAYE to HMRC as an Employer
A practical guide to paying PAYE as an employer: what the bill includes, monthly and quarterly deadlines, how to pay, the Accounts Office reference, and late pe
The Give As You Earn Scheme Explained
How the Give As You Earn scheme works, how employees sign up, how employers set one up in a few steps, the tax relief per pound, and Quality Mark recognition.
What Is Payroll Giving? A Plain Guide
What Payroll Giving is, how tax relief is given from gross pay before Income Tax, the role of approved agencies, and how it compares with Gift Aid for donors.
Payroll Giving: How the Scheme Works
What Payroll Giving is, how tax relief works from gross pay, how employers set up a scheme through an approved agency, and how it differs from Gift Aid.
How Are Student Loan Repayments Calculated?
A step-by-step guide to how student loan repayments are calculated through payroll: thresholds, the 9% and 6% rates, rounding and worked examples.
Plan 1 Student Loan Repayment Explained
How Plan 1 student loan repayment works through payroll: the £26,900 threshold, the 9% rate, who qualifies and how employers deduct it.
The student loan Plan 2 threshold explained
The Plan 2 student loan threshold is £29,385 for 2026-27, frozen to 2029-30. How employers deduct 9% above it, weekly and monthly figures, and SL1 notices.
When did pension auto-enrolment start?
Auto-enrolment began on 1 October 2012. The staging timetable, the rise to 8% contributions, and what changed for employers since, explained in full.
Salary sacrifice pensions and National Insurance
How salary sacrifice pension schemes cut employer and employee National Insurance, the 2026-27 figures, and the £2,000 cap arriving on 6 April 2029.
How is Statutory Sick Pay calculated?
A step-by-step guide to calculating Statutory Sick Pay: average weekly earnings, the 80% test, qualifying days, the daily rate and worked examples for 2026-27.
Can employers claim back Statutory Sick Pay?
Employers cannot reclaim Statutory Sick Pay from HMRC. Why SSP recovery ended in 2014, how it differs from SMP recovery, and how to offset the cost.
How long does Statutory Sick Pay last?
Statutory Sick Pay lasts up to 28 weeks per period of sickness. How the 28-week cap works, the linking rule, and what happens with form SSP1 and ESA.
When does statutory sick pay start?
SSP starts on the first qualifying day of sickness from 6 April 2026, not the fourth. When payment begins, how waiting days were abolished, and when it stops.
How statutory sick pay works: a step-by-step guide
How SSP works in practice: qualifying days, the £123.25 flat rate, the 80% test, average weekly earnings, notification, fit notes and the 28-week limit.
Who pays statutory sick pay: the employer's duty
Employers pay SSP, not HMRC, at £123.25 a week for up to 28 weeks. Who is liable, why the cost cannot be reclaimed, and what happens if it goes unpaid.
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.
Browse by topic
Every guide we have on a subject, in one place.