Employer Bulletin
HMRC February update: what it means for UK payroll
HMRC publishes the Employer Bulletin six times a year with updates that can affect PAYE, RTI submissions, year-end reporting, and statutory payments. Here’s a clear, employer-friendly breakdown of the February edition, plus the practical actions we recommend.
- Reporting expenses and benefits for the tax year ending 5 April 2026
- End of year payroll reporting and key tasks
- State Pension age changes and payroll implications
- Implementation of the Employment Rights Act 2025
- Statutory Sick Pay (SSP) changes for employers
- Tax code changes for winter payment recovery
Get benefits reporting ready early
Benefits and reimbursed expenses can create avoidable risk if records are incomplete. A short review now makes year-end reporting faster and reduces the chance of corrections later.
- Confirm what’s taxable and what’s exempt (policy + evidence).
- Keep clean audit trails for travel, subsistence and homeworking costs.
- Identify items that may need reporting and budget for Class 1A NIC where relevant.
End of year payroll checks
Year-end is easiest when payroll data is consistent across pay runs. A short checklist helps prevent late submissions and employee queries.
- Reconcile pay, deductions, and RTI submissions before closing.
- Check starters/leavers are processed correctly to avoid wrong tax.
- Plan issuance of employee documents and statutory milestones (e.g., P60s).
Check payroll settings and comms
State Pension age changes can influence payroll rules and employee expectations. It’s worth checking system settings and agreeing a consistent internal approach to questions.
- Confirm NI category handling and age-related payroll rules.
- Review auto-enrolment touchpoints and HR communications.
- Ensure payroll software guidance and updates are applied.
Review contracts and pay-linked entitlements
Where employment law changes affect leave, pay calculations, or worker status, payroll often needs supporting process updates to stay consistent and compliant.
- Audit policies and contract wording as guidance develops.
- Check impacts on leave, deductions, and pay calculations.
- Update internal workflows by implementation dates.
Be ready for SSP changes
SSP changes can affect eligibility checks, calculations, and absence processes. Preparing early helps avoid underpayments, corrections, and employee dissatisfaction.
- Update payroll calculation rules and eligibility checks.
- Align manager guidance and employee comms (fit notes, reporting).
- Test payroll software updates before applying to live pay runs.
Handle tax code changes smoothly
Tax code notices can affect take-home pay and trigger employee questions. The key is applying notices promptly and explaining what employers can (and can’t) change.
- Apply HMRC tax code notices quickly to keep PAYE accurate.
- Prepare a simple internal script for employee queries.
- Direct personal tax code disputes to HMRC (individual records).
Payroll compliance, handled properly
We keep your UK payroll aligned with HMRC guidance — including RTI reporting, year-end duties, statutory payments, and tax code changes. If you want a payroll partner that reduces risk and saves time, we’ll help you get it right.
Based in Dungannon · Supporting businesses across the UK
HMRC Employer Bulletin FAQs
What is the HMRC Employer Bulletin?
The HMRC Employer Bulletin is a regular update for employers and agents covering changes that may affect PAYE, payroll reporting, benefits, expenses, and compliance.
How often is the Employer Bulletin released?
HMRC publishes the Employer Bulletin six times each year to help employers keep up to date on payroll and compliance updates.
Do tax code changes affect payroll calculations?
Yes. Updated tax codes change PAYE calculations and can impact net pay, so employers should apply HMRC notices promptly.
Can you manage RTI submissions and year-end payroll tasks?
Yes. We manage end-to-end payroll, including RTI submissions, statutory pay, pensions support, and year-end duties.