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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.
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- FAQs
The accommodation offset for national minimum wage calculations increased on 1 April 2026. Employers that provide accommodation for employees should check that pay still meets the minimum wage requirements.
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- FAQs
A new rate of the national living wage applies from 1 April 2026.
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- How to
Increased national minimum wage rates apply from 1 April 2026. The example calculations in this guide, which help employers check their compliance in different scenarios, have been updated with the new rates.
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- FAQs
A new national living wage rate applies from 1 April 2026, not to be confused with the “real living wage”, which organisations can voluntarily commit to paying.
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- Type:
- Employment law guide
This guide explains the scope of the UK's remuneration rules for financial services firms, focusing on what counts as remuneration; which firms and individuals are covered by the rules; and how the Remuneration Code has evolved.
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- Type:
- Employment law guide
Revised Scottish income tax rates and thresholds for 2026/2027. Employers and employees should be aware of how these rate changes impact payroll calculations and tax relief eligibility.
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- Type:
- How to
Updated to refer to the Government's statement confirming its commitment to legislating for mandatory ethnicity pay gap reporting. Although implementation dates are still to be confirmed, the Government's statement should embolden employers to begin preparing. To help you get started, this detailed guide includes sections on gathering ethnicity data for the workforce and defining the groups to report on, while taking into account the need for employee anonymity and statistical robustness.