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- Type:
- Employment law guide
From 6 April 2026, the Finance Act 2026 expands tax and national insurance exemptions to cover employer-reimbursed expenses for eye tests, homeworking equipment and flu vaccinations. Additionally, from the 2026/27 tax year, employees can no longer claim tax relief for homeworking expenses if not reimbursed by their employer, even when contractually required to work from home.
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- Type:
- Employment law guide
Recent legislative updates under the Finance Act 2026 expand the eligibility criteria for enterprise management incentives for options granted on or after 6 April 2026.
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- Type:
- Employment law guide
More businesses will now qualify as "small" for tax purposes because the thresholds for company size have changed under the Companies Act 2006, effective from 6 April 2026.
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- Type:
- Employment law guide
The income tax rates and thresholds remain unchanged for the 2026/27 tax year. HR teams should ensure payroll calculations and related tax documentation accurately reflect these frozen rates and thresholds for the new tax year.
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- Type:
- Quick reference
From 6 April 2026, employers must keep records that are “adequate” to show compliance with statutory annual leave and holiday pay entitlements, including carried-over leave.
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- Date:
- 1 April 2026
- Type:
- News
The rates of the national minimum wage and national living wage increase from today (1 April 2026) as the Low Pay Commission publishes its first estimate of the wage floor for 2027-28.
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- Type:
- Letters and forms
Updated to reflect the increase to national minimum wage rates, effective from 1 April 2026. This template letter assists employers with their communications to employees whose pay is affected by the national minimum wage.
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- Type:
- Letters and forms
Updated to reflect the increase to national minimum wage rates, effective from 1 April 2026. This template letter assists employers with their communications to employees whose pay is affected by the national minimum wage.
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- Type:
- Letters and forms
Updated to reflect the increase to national minimum wage rates, effective from 1 April 2026. This template letter assists employers with their communications to employees whose pay is affected by the national minimum wage.
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- Type:
- FAQs
The national minimum wage rates increased on 1 April 2026. Employers should be aware that the apprentice rate applies only during the first year of the apprenticeship, or if the apprentice is under 19.