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Pay and benefits
Updated to include the rate of the lower earnings limit for 2025/26.
Updated to reflect changes to the minimum wage rates in Canada, Greece, Jersey and the UK, effective from 1 April 2025, and to include additional information on rates in China, Romania and South Africa.
Updated with changes to earnings arrestments and taxable income bands in Scotland.
Updated with various changes, including the increase in the rate of employer national insurance contributions and changes to the van benefit and car and van fuel charge.
Updated with various changes taking effect from 6 April 2025, including the definition for determining company size in relation to IR35 and the increase in the employment allowance for national insurance contributions.
Updated with the state pension rates effective from 7 April 2025.
Updated throughout to confirm the auto-enrolment thresholds remain unchanged for 2025/26.
Updated with the national minimum wage rates and the daily accommodation offset, effective from 1 April 2025.
Updated to reflect the increase to the national living wage rate from 1 April 2025.
Updated to reflect the increase to the national living wage rate in place from 1 April 2025.
HR and legal information and guidance relating to pay and benefits.