Salary Sacrifice After the Budget: What Employers Can Still Gain Before 2029

Salary sacrifice is changing, but the headlines missed the real story. Employers still have a three year window to unlock the full NIC advantage before the rules tighten, and those who act early will see the biggest gains.

Budget 2025: What It Really Means for Employers

What Budget 2025 means in practice for employers. This briefing explains how the changes to National Living Wage, salary sacrifice pensions and benefit payrolling will affect payroll costs, compliance and workforce planning over the next two years.

Mandatory Payrolling of Benefits​

If your business provides employee benefits — like private medical insurance, company cars, or gym memberships — there’s a big change on the horizon.

From April 2027, HMRC will make payrolling of Benefits in Kind (BiKs) mandatory.

While the change was originally planned for April 2026, the rollout has been delayed by one year. That extra time is welcome — but it doesn’t remove the issue at the heart of this reform:

⚠️ a potential double taxation effect in the first year of operation.

Here’s what you need to know if paying staff early this Christmas 2025!

Paying staff early this Christmas 2025?

Learn the critical PAYE reporting rule to prevent a Universal Credit shock that could reduce employee benefits by up to 55%.

Joint and Several Liability: Why Recruitment Agencies Can’t Afford to Ignore April 2026

From April 2026, recruitment agencies will be jointly and severally liable for unpaid PAYE and NIC from umbrella companies, making supply chain compliance a business-critical priority.
Read on to see whats changing and how you can best be prepared.

HMRC Confirms Mandatory Registration for Payroll Providers: What It Means and Why It Matters

From April 2026, payroll providers and tax agents who interact with HMRC on behalf of clients will be legally required to register and meet a new set of minimum standards.

Read on to see whats changing and how you can best be prepared.

HMRC Payrolling Benefits Delay (BiKs)

If you’ve heard that HMRC is changing how employee benefits are taxed—you’re right.

If you’ve heard that HMRC is changing how employee benefits are taxed—you’re right.

But here’s the good news: the most disruptive part of that plan has just been pushed back to April 2027.

The requirement to payroll Benefits in Kind (BiKs) is coming—but the transition is now slower. That gives you time to prepare, especially if you’re still managing payroll manually.

The Employment Rights Bill Is Here

If you employ staff in the UK, take note: the rules just changed.

The Employment Rights Bill, introduced in April 2025, marks one of the most significant overhauls to UK workplace law in over two decades. While media coverage has focused on “zero-hours bans” and “flexible working reforms,” the bigger question is:

What does this mean for you—your business, your contracts, and your payroll?

Employer NICs Just Got More Expensive

If you run a UK business, your payroll costs likely just increased.

In April 2025, two significant changes to Employer National Insurance Contributions (NICs) came into effect. And for many small businesses, the impact won’t be minor—it could mean paying hundreds more per employee each year.

Here’s what changed, why it matters, and what you can do to protect your bottom line.

Director’s Salary Guide for 2025/26

With new tax changes for 2025/26, choosing the right director’s salary is more important than ever. Our guide breaks down the best salary options to maximise tax efficiency, reduce costs, and optimise your take-home pay—read on to make the right choice for your business!