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Pay and benefits
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Updated to reflect HMRC’s announcement that there will be no changes to pensions tax relief values from April 2026.
Updated with reference to the Government’s proposals on mandatory payrolling, the extended employer NI relief for hiring veterans and how employers can use their apprenticeship levy funds.
Updated with reference to the Government announcement to remove income tax relief for non-reimbursed homeworking expenses from 6 April 2026.
Updated to reflect the Government’s announcement of the new van benefit and car and the van fuel benefit charges, effective from 6 April 2026.
Updated to reflect that the Employment Rights Bill received Royal Assent on 18 December 2025.
Updated to include the Brightmine pay settlement data for the three months to the end of November 2025. Brightmine will publish the next pay figures on 21 January 2026.
Updated to include new benchmarking survey data on pay awards December 2025.
HR and legal information and guidance relating to pay and benefits.