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Moonworkers Blog
Practical resources on UK payroll, HMRC compliance, employment law, and running a UK business.
Auto-enrolment has no size threshold. Every duty a small employer owes, from the duties start date and scheme setup to contributions, records and declaration.
Employers have five months to file a declaration of compliance with TPR. What it is, who must file, the information to gather and how to submit it.
Qualifying earnings sit between £6,240 and £50,270 for 2026-27. How the band works, what pay counts and how employers calculate pension contributions.
Auto-enrolled staff have one calendar month to opt out of a workplace pension and get a full refund. How the notice, the window and the refund work.
Salary sacrifice cuts National Insurance for employer and employee, but a £2,000 cap arrives from April 2029. How the arrangement works and what to weigh.
Every UK employer must re-enrol opted-out staff every three years. This guide covers the six-month window, who to assess, and the re-declaration deadline.
How pension postponement works: the 3-month limit, the 6-week notice deadline, when employers use it, and why it cannot apply at re-enrolment.
How the NEST pension scheme works for employers: what it costs, how to set it up, how contributions are calculated, and how members' money is invested.
What the Pensions Regulator does, the auto-enrolment duties it enforces, and the £400 penalties employers face for getting workplace pensions wrong.
A complete employer guide to automatic enrolment: duties start date, worker categories, postponement, re-enrolment, declaration of compliance and penalties.
How workplace pension contributions work: who pays, the earnings they are based on, the 22nd-of-the-month deadline, opt-outs and how they show on a payslip.
How the 8% minimum pension contribution works: the 3% employer and 5% employee split, the qualifying earnings band, certification sets and tax relief explained.
IR35 penalties explained: HMRC charges up to 100% of lost tax for deliberate errors, plus 7.75% interest. How reasonable care avoids a penalty.
How the off-payroll working rules (IR35) work: who decides status, the small-company exemption, status determination statements, PAYE liability and penalties.
How IR35 works in the private sector: who must run the rules, the small company exemption, status determination statements and who deducts the tax.
How umbrella company payroll works: the assignment rate, deductions, holiday pay, and the PAYE responsibility shift to agencies from 6 April 2026.
An explainer on UK employment status: the difference between employee, worker and self-employed, and why tax status and employment rights do not always match.
A step-by-step guide to checking IR35 status: contract versus working practices, the CEST tool, the key status factors and how to dispute a decision.
What does inside IR35 mean in plain English: the worker is a deemed employee for tax, so PAYE and National Insurance come off the fee before it is paid.
Outside IR35 meaning explained: when a contractor is self-employed for tax, why the fee is paid gross, and how the small-client exemption shifts responsibility.
Inside IR35 meaning explained: when a contractor is a deemed employee for tax, who deducts PAYE and National Insurance, and what the label changes in practice.
How to use HMRC's CEST tool to check employment status for tax: what to gather, how to run it, what the result means, and what happens next.
IR35 meaning explained clearly: what the off-payroll working rules are, who decides status, and what changes on payroll when a contract is caught.
A clear guide to the IR35 off-payroll working rules: who they apply to, how status is decided, the size tests, and how deemed employment is taxed.
A guide to bereavement leave in the UK: parental bereavement leave, time off for dependants, bereaved partner's paternity leave, pay and payroll.
How employers should record and report sickness absence, from self-certification and fit notes to Statutory Sick Pay, payroll and SSP1.
Is statutory sick pay taxable? How SSP and company sick pay are taxed through PAYE and National Insurance in the UK, and why little tax is often due.
How an employer sick pay scheme works alongside SSP in the UK: contractual rules, offsetting, payment structures and the cost employers carry.
How linked periods of incapacity for work affect SSP rate, the 28-week maximum and average weekly earnings, explained for UK employers.
SSP qualifying days are the days an employee normally works. How to agree them, the default rules, and how to turn them into a daily SSP rate.
Sick pay waiting days were three unpaid days at the start of SSP. They were abolished on 6 April 2026, so SSP now starts from day one. Here is how it works.
The SSP1 form tells an employee their Statutory Sick Pay is ending or was never due. When to issue it, the deadlines, and how it links to ESA.
How to self certify sickness in the UK: notify the employer, cover the first 7 calendar days, confirm the dates, and switch to a fit note from day 8.
A self certification sick note covers the first 7 calendar days of sickness. How form SC2 works, what it records, and when a fit note takes over.
Sick pay in the UK is £123.25 a week or 80% of average weekly earnings, whichever is lower. A full guide to SSP amounts, daily rates and duration.
Who qualifies for Statutory Sick Pay after the day-one reform: the employment test, the four-day rule, notification, and the conditions employers must check.
The SSP rate is £123.25 a week or 80% of average weekly earnings. A clear breakdown of weekly figures, daily rates by working pattern and the lower-of rule.
How Statutory Sick Pay works in the UK after the day-one reform: rates, eligibility, qualifying days, recovery rules and payroll obligations explained.
How an SSP calculator works out Statutory Sick Pay at £123.25 a week or 80% of earnings, with worked examples and when the gov.uk tool cannot be used.
Statutory Sick Pay is £123.25 a week, paid from day one of sickness for up to 28 weeks. What SSP is, who qualifies and how it runs through payroll.
Statutory Sick Pay is £123.25 a week or 80% of average weekly earnings for 2026-27. How much an employee gets, daily rates and the 28-week cap.
How maternity pay and tax work in the UK: SMP counts as earnings, so income tax and National Insurance come off through PAYE at £194.32 a week.
How Statutory Paternity Pay works for UK employers: the £194.32 rate, eligibility, the day-one leave right, notice rules, and how to reclaim from HMRC.
Statutory Sick Pay after the 6 April 2026 reform: the £123.25 rate, day-one payment, the removed earnings limit, eligibility, 28-week limit and employer cost.
A UK employer guide to Statutory Adoption Pay: the 39-week structure, the £194.32 rate, eligibility, notice and matching evidence, and HMRC recovery.
How shared parental leave works in the UK: 50 weeks of leave, 37 weeks of pay at £194.32, eligibility tests, curtailment, notice and payroll duties.
How enhanced maternity pay works for UK employers: topping up the £194.32 statutory rate, what HMRC recovers, tax, and clawback conditions.
What the SMP qualifying week is, how to work it out, and why it decides eligibility, average weekly earnings, and Small Employers' Relief.
A step-by-step guide to reclaiming SMP from HMRC: the 92% and 109% rates, the EPS process, deadlines, and what to do when cash flow is tight.
What every UK employer must do for Statutory Maternity Pay: eligibility, rates, notice, records, and how to reclaim 92% or 109% from HMRC.
How long UK maternity leave lasts: the 52-week entitlement, 39 weeks of pay, the compulsory minimum, when it can start and how to change the return date.
A complete guide to UK maternity leave: the 52-week entitlement, pay, notice rules, rights during leave, redundancy protection and how employers report it.
What the SMP1 form is, when an employer must issue it, the 7-day and 28-day deadlines, and how an employee claims Maternity Allowance instead.
How an SMP calculator works: the inputs, average weekly earnings, the two rates, part weeks and rounding, with a full worked example for 2026-27.
How much maternity pay is worth in the UK: the £194.32 statutory rate, enhanced contractual pay, Maternity Allowance, and what an employer recovers.
A plain guide to Statutory Maternity Pay: what it is, who qualifies, how long it lasts, employer duties and how it differs from Maternity Allowance.
How much Statutory Maternity Pay is worth in the 2026-27 tax year: the 90% rate, the £194.32 flat rate, total pay over 39 weeks and what employers recover.
A step-by-step guide to calculating Statutory Maternity Pay for the 2026-27 tax year, with worked examples, the AWE method and employer recovery rates.
How Statutory Maternity Pay works: the 90% then £194.32 structure, who qualifies, what employers recover from HMRC and how SMP is reported.
How benefit in kind tax works for UK employers: Class 1A National Insurance at 15%, P11D reporting, payrolling and the mandatory 2027 reform.
How UK pay frequency works: weekly, fortnightly, four-weekly and monthly cycles, the 31-day pay reference period rule, and what changing paydays means for PAYE.
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.
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.
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.
Every UK employer receives two HMRC reference numbers on registration: the employer PAYE reference and the Accounts Office reference. This guide explains the format of each, where to find them, and how to use them correctly to avoid penalties.
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.