Guides
Payroll guides.
Everything we've written on payroll — plain English, no jargon, written by Björgvin.
24 guides
UK minimum wage increase April 2026: what it really means for small service businesses with 5–30 staff
Minimum Wage Increase April 2026 (UK): Impact on Small Service Businesses Understand the UK minimum wage increase in April 2026: new National Living Wage and National Minimum Wage rates, 15% employer NIC above £5,000, Employment Allowance changes and what it all means for small service businesses with 5–30 staff. Includes a free Minimum Wage Impact Calculator 2026.
13 min readHow Payroll Impacts Cashflow for UK SMEs (2025/26 Guide)
Payroll & Cashflow 2025/26: Forecasting Staff Costs the Smart Way Payroll is predictable, but one late client payment can break your cashflow. Learn how to forecast wages, NIC and pensions across 52 weeks to keep payday stress-free.
5 min readBest payroll setup for UK SMEs (roles, controls, calendar), 2025/26
Best Payroll Setup for UK SMEs (2025/26): Roles, Controls & Calendar The practical UK SME payroll playbook: who does what, maker–checker controls that prevent errors, and a 2025/26 payroll calendar (RTI, PAYE, AE, P60/P11D). Includes a 52-week cashflow tie-in and when to switch from DIY to outsourced.
5 min readCashflow Forecasting for Payroll (UK 2025/26): keep salaries paid, on time, every time
Cashflow Forecasting for Payroll (UK 2025/26), 52-Week, HMRC & Pension-Aware Turn payroll dates into reliable cash. Map payday → HMRC (PAYE/NIC) → pension scheme in a rolling 52-week forecast, avoid 22nd-day surprises, and plan buffers.
6 min readWeekly vs Monthly Payroll (UK 2025/26): cashflow & admin trade-offs
Weekly vs Monthly Payroll (UK 2025/26): Cashflow & Admin Trade-offs Should you pay staff weekly or monthly? See real cash timelines (PAYE by the 22nd, pensions by 19/22), admin workload (FPS/EPS), worked examples, and how to model both in a 52-week forecast.
5 min readEmployer NIC Cost Impact (UK 2025/26): Worked Examples, Team Scenarios & One-Page Planner
Employer NIC Cost Impact (UK 2025/26): Worked Examples & Planner See how 2025/26 employer NIC rules affect your SME. Worked examples, team scenarios, Employment Allowance and a copy-paste NIC planner.
5 min readStudent loan repayments (UK 2025/26): Plan 1, Plan 2, Plan 4 & Postgraduate (PG), explained
Student Loan Repayments UK 2025/26: Plan 1, Plan 2, Plan 4 & Postgraduate (PG) Explained
4 min readDIY vs Outsourced Payroll (UK 2025/26)
DIY vs Outsourced Payroll (UK 2025/26): Costs, Risks, and When to Switch Should you keep payroll in-house, use software, or outsource? Compare options side-by-side, see worked scenarios (5/10/25 staff; monthly vs weekly), and get GOV.UK-cited deadlines (RTI FPS/EPS, PAYE, P60, P11D, AE). Book a 20-minute planning call.
6 min readEmployer NIC Changes 2025/26: Costs, Thresholds & Allowances for UK SMEs
Employer NIC Changes 2025/26: Costs, Thresholds & Allowances for UK SMEs Learn how the 2025/26 employer NIC increase affects SMEs. See worked payroll cost examples, winners vs losers, allowance rules, and planning advice.
6 min readHidden Payroll Fees UK SMEs Must Watch For in 2025/26
Hidden Payroll Fees UK SMEs Face in 2025/26 Discover hidden payroll fees UK SMEs often miss, from setup to pensions and year-end filings. Learn how to avoid extra costs with transparent pricing.
8 min readPayroll Costs UK 2025/26, What SMEs Actually Pay (and Why)
Payroll Costs UK 2025/26: What SMEs Actually Pay (and Why) ee real payroll cost drivers, price models, and worked examples for 10–50 staff. Avoid hidden fees with our transparent checklist.
6 min readPayroll Outsourcing Costs UK (2025/26): The Complete Guide for SMEs
Payroll Outsourcing Costs UK (2025/26) Complete SME Guide See what UK SMEs actually pay for outsourced payroll in 2025/26. Value-anchored pricing, what’s included, weekly vs monthly examples, hidden add-ons, deadlines, and a like-for-like quote checklist.
6 min readDividend Paperwork: Minutes & Vouchers (UK)
Dividend Paperwork (UK): Board Minutes & Dividend Vouchers [Templates]. How to document UK dividends correctly: board minutes, dividend vouchers, reserves checks, record-keeping (6–10 years), and pitfalls to avoid with copy-paste templates.
4 min readDividend Tax 2025/26 (UK): rates, allowance, bands, examples & planning
Dividend Tax 2025/26 (UK): Rates, £500 Allowance & Examples UK dividend tax 2025/26 explained: £500 allowance, 8.75%/33.75%/39.35% rates, band thresholds, examples, reporting rules and director-level planning.
8 min readDividend vs Bonus (Directors, 2025/26): Which pays more net?
Dividend vs Bonus (Directors, 2025/26): Which Pays More Net? | UK NIC & CT Modelling Clear 2025/26 comparison of dividends vs bonuses for UK directors—employer NI 15%, employee NI 8%/2%, dividend allowance £500, dividend tax rates, CT at 19%–25% (with marginal relief). Worked examples + rules of thumb.
5 min readHow to Pay Yourself as a Limited Company Director (UK 2025/26)
How to Pay Yourself as a Limited Company Director (UK 2025/26): Salary, Dividends & Total Tax Explained
4 min readIllegal Dividends (UK): How to Avoid & Fix
Illegal Dividends (UK): How to Avoid & Fix Reserves, Back-Dating, Director’s Loans UK guide to unlawful dividends: what triggers them, how to fix (reclassify to director’s loan, s455 at 33.75%), and how to avoid with proper minutes and vouchers. GOV.UK & Companies Act backed.
7 min readPayments on Account for Dividends (UK): how they work, when you’re hit, and how to plan cashflow
Payments on Account for Dividends (UK): Dates, Rules & How to Reduce. HMRC payments on account explained for dividend taxpayers: who pays, 31 Jan/31 Jul deadlines, £1,000/80% tests, first-year bill shock, SA303 reductions, interest/penalties.
7 min readReporting Dividends: Self Assessment (UK) what to file, when to register, and where to put the numbers
Reporting Dividends (UK): Self Assessment, £10k Rule & Deadlines. When and how to report UK dividends in Self Assessment: the £10,000 rule, register by 5 Oct, where to enter dividends (SA100), 30 Dec coding-out, 31 Jan/31 Jul payments.
7 min readEmployment Allowance Explained (UK 2025/26): Eligibility, How to Claim, and Savings Tactics
Employment Allowance Explained (UK 2025/26): Eligibility, EPS Claim & £10,500 Savings. Cut employer NI by up to £10,500 in 2025/26. See who qualifies, how to claim EA via EPS/Basic PAYE Tools, and how to maximise cashflow under the 15% rate.
4 min readNIC, PAYE & Pension Costs (UK 2025/26): What Employers Must Budget For
NIC, PAYE & Pension Costs (UK 2025/26): Employer Rates, Thresholds & Deadlines. See 2025/26 UK employer costs at a glance: Employer NIC 15%, ST £5,000, PAYE due by the 22nd, Class 1A/1B at 15%, auto-enrolment 3% on QE. With GOV.UK sources.
5 min readPayroll Services UK (2025/26): What’s Included, Typical Costs & Key Compliance Dates
Payroll Services UK (2025/26): What’s Included, Costs & Key Dates. Outsourcing payroll in the UK for 2025/26? See what’s included, typical costs per payslip, PAYE/RTI deadlines, auto-enrolment duties, and how to stay compliant.
7 min readCIS isn’t employment status: getting PAYE vs subcontractor right (CEST + risk controls)
CIS Isn’t Employment Status: PAYE vs Subcontractor, CEST & Controls UK 2025/26. Decide correctly between PAYE and CIS on each engagement. Use CEST, document evidence, and then run either PAYE or CIS (verify, labour-only base, CIS300). Includes VAT DRC interaction and GOV.UK sources.
5 min readCIS vs VAT Domestic Reverse Charge: when both apply (decision flow + wording)
CIS vs VAT Domestic Reverse Charge (UK 2025/26): When Both Apply + Exact Invoice Wording. Clear decision flow for CIS and the VAT Domestic Reverse Charge on the same job. Know when DRC applies, how end-user letters switch it off, and how to invoice while calculating CIS on labour only backed by GOV.UK.
4 min read
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