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Pay and benefits
Updated with the advisory electricity rates for fully electric cars, effective from 1 December 2025 and with details from the Budget 2025, which introduced a new electric vehicle excise duty for electric and plug-in hybrids and announced a delay to new ECOS tax rules.
Updated with reference to Budget 2025, which announced the removal of tax relief on non-reimbursed homeworking expenses from 6 April 2026.
Updated with information from Budget 2025, including increased limits to the enterprise management incentive scheme and the introduction of PISCES trading events as exercisable events.
Updated with information on Budget 2025 regarding the freeze on certain income tax and NIC thresholds and the CPI rate of inflation.
Updated with reference to Budget 2025, which announced an increase to state pensions from 6 April 2026.
Updated with details from Budget 2025, which announced a limit to national insurance contributions relief on a salary-sacrificed pension.
Updated to include dates for February 2026 including Time To Talk Day, the Winter Olympic Games and World Day of Social Justice.
Employer and employee NICs will apply to pension contributions above £2,000 per year, made through salary sacrifice.
Updated to promote our upcoming webinar on HR and reward priorities for 2026.
Updated to reflect the national minimum wage rates from 1 April 2026.
HR and legal information and guidance relating to pay and benefits.