MISCELLANEOUS
From 6 April 2024
From 6 April 2025
Statutory maximum redundancy pay
England, Wales and Scotland
£700 pw
£719 pw
From 6 April 2024
From 6 April 2025
Northern Ireland
£729 pw
£749 pw
From 6 April 2024
From 6 April 2025
Employment protection (daily rate)
England, Wales and Scotland
£38
£39
From 6 April 2024
From 6 April 2025
Northern Ireland
£38
£39
KEY PAYROLL DATES
National Living Wage and National Minimum Wage legislation becomes effective. The new rates will apply to the first pay reference period that begins on or after 1 April 2026
1 April
5 April
Deadline for new registrations for payrolling benefits
Start of new tax year. New tax and NICs bands and thresholds effective
6 April
19 April
Deadline for RTI final submission of the year
31 May
Deadline for issuing form P60 to employees
Deadline for issuing payrolled benefits information to employees
1 June
Deadline for submitting form P11D and form P11D(b) to HMRC
6 July
Deadline for issuing form P11D to employees
19 July
Class 1A payment due if paying by cheque
22 July
Class 1A payment due if paying electronically
19 October
Class 1B payment due (PSAs) if paying by cheque
22 October
Class 1B payment due (PSAs) if paying electronically
The information aggregated for this document has been obtained from the relevant government bodies and is correct at the time of publication. This document provides a summary guide only and is not intended as a comprehensive representation of the law. V26a
Made with FlippingBook - Online magazine maker