Pay and benefits

New and updated

• Type:

  Editor's choice

  Survey analysis and Benchmarking data: The complete list

  Updated to include new benchmarking survey data on the Employment Rights Bill.  

• Date:

  10 December 2025

  Type:

  Podcasts and webinars

  Podcast: HR priorities for 2026 - top tips for a great year

  Drawing on our latest research data, Brightmine content managers Bar Huberman and Sheila Attwood set out the key priorities for HR and reward professionals in 2026. CEO Scott Walker also joins the podcast to discuss one of the key trends of recent years - AI in the workplace.

• Type:

  Employment law guide

  Company car schemes and travel allowances

  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.

• Type:

  Employment law guide

  Expenses

  Updated with reference to Budget 2025, which announced the removal of tax relief on non-reimbursed homeworking expenses from 6 April 2026.

• Type:

  Employment law guide

  Share schemes and share ownership plans

  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.

• Type:

  Employment law guide

  Pay As You Earn

  Updated with information on Budget 2025 regarding the freeze on certain income tax and NIC thresholds and the CPI rate of inflation.

• Type:

  Employment law guide

  State pension

  Updated with reference to Budget 2025, which announced an increase to state pensions from 6 April 2026.

• Type:

  Employment law guide

  Workplace pensions

  Updated with details from Budget 2025, which announced a limit to national insurance contributions relief on a salary-sacrificed pension.

• Type:

  Quick reference

  Dates for your diary

  Updated to include dates for February 2026 including Time To Talk Day, the Winter Olympic Games and World Day of Social Justice.

• Type:

  Legal timetable

  Limit to NIC relief on salary-sacrificed pension contributions

  Employer and employee NICs will apply to pension contributions above £2,000 per year, made through salary sacrifice.