Moonworkers Blog
Payroll insights & guides
Practical resources on UK payroll, HMRC compliance, employment law, and running a UK business.
367 articles
UK payroll compliance: the complete employer guide
A complete guide to UK payroll compliance: PAYE, RTI, National Insurance, auto-enrolment, statutory pay and the deadlines every employer must meet.
How RTI submission software keeps UK payroll compliant
RTI submission software files FPS and EPS reports to HMRC on every payrun. A guide to how it works, the deadlines that apply, and the penalties to avoid.
Free Payroll Software UK: What It Really Covers
Free payroll software in the UK explained: what the free HMRC tool and free HMRC-recognised options do, their limits, and when paid payroll makes sense.
Basic Salary vs Gross Salary: The Difference
Basic salary vs gross salary explained for UK payroll: what each figure includes, how gross becomes net pay, and why the distinction matters on a payslip.
Payroll and Xero: How the Integration Works
How UK payroll connects to Xero accounting: what RTI requires, how the payroll journal posts to the ledger, and what a clean payroll-to-Xero integration looks l
Workplace Pension: The UK Employer's Guide
A complete guide to the UK workplace pension: auto-enrolment duties, worker categories, contribution rates, opt-outs, re-enrolment and the penalties for getting
What Is Gross Pay? A UK Employer's Guide
Gross pay is total earnings before any deductions. This guide explains what it includes, how it differs from net and taxable pay, and how UK payroll uses it.
How to Pay PAYE to HMRC as an Employer
A practical guide to paying PAYE as an employer: what the bill includes, monthly and quarterly deadlines, how to pay, the Accounts Office reference, and late pe
The Give As You Earn Scheme Explained
How the Give As You Earn scheme works, how employees sign up, how employers set one up in a few steps, the tax relief per pound, and Quality Mark recognition.
What Is Payroll Giving? A Plain Guide
What Payroll Giving is, how tax relief is given from gross pay before Income Tax, the role of approved agencies, and how it compares with Gift Aid for donors.
Payroll Giving: How the Scheme Works
What Payroll Giving is, how tax relief works from gross pay, how employers set up a scheme through an approved agency, and how it differs from Gift Aid.
How Are Student Loan Repayments Calculated?
A step-by-step guide to how student loan repayments are calculated through payroll: thresholds, the 9% and 6% rates, rounding and worked examples.
Plan 1 Student Loan Repayment Explained
How Plan 1 student loan repayment works through payroll: the £26,900 threshold, the 9% rate, who qualifies and how employers deduct it.
The student loan Plan 2 threshold explained
The Plan 2 student loan threshold is £29,385 for 2026-27, frozen to 2029-30. How employers deduct 9% above it, weekly and monthly figures, and SL1 notices.
When did pension auto-enrolment start?
Auto-enrolment began on 1 October 2012. The staging timetable, the rise to 8% contributions, and what changed for employers since, explained in full.
Salary sacrifice pensions and National Insurance
How salary sacrifice pension schemes cut employer and employee National Insurance, the 2026-27 figures, and the £2,000 cap arriving on 6 April 2029.
How is Statutory Sick Pay calculated?
A step-by-step guide to calculating Statutory Sick Pay: average weekly earnings, the 80% test, qualifying days, the daily rate and worked examples for 2026-27.
Can employers claim back Statutory Sick Pay?
Employers cannot reclaim Statutory Sick Pay from HMRC. Why SSP recovery ended in 2014, how it differs from SMP recovery, and how to offset the cost.
How long does Statutory Sick Pay last?
Statutory Sick Pay lasts up to 28 weeks per period of sickness. How the 28-week cap works, the linking rule, and what happens with form SSP1 and ESA.
When does statutory sick pay start?
SSP starts on the first qualifying day of sickness from 6 April 2026, not the fourth. When payment begins, how waiting days were abolished, and when it stops.
How statutory sick pay works: a step-by-step guide
How SSP works in practice: qualifying days, the £123.25 flat rate, the 80% test, average weekly earnings, notification, fit notes and the 28-week limit.
Who pays statutory sick pay: the employer's duty
Employers pay SSP, not HMRC, at £123.25 a week for up to 28 weeks. Who is liable, why the cost cannot be reclaimed, and what happens if it goes unpaid.
Overtime and holiday pay: what must be included
Regular overtime must be included in the first 4 weeks of holiday pay. How guaranteed, non-guaranteed and voluntary overtime affect holiday pay, with examples.
Holiday accrual: how to calculate it correctly
Holiday accrues at 1/12th a month for new starters and 12.07% of hours for irregular staff. How to calculate holiday accrual accurately, with worked examples.
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