Opus Insights
Insights
Tax, compliance and business commentary, updated as the rules change.
Showing 1–5 of 5 articles in Employment & Payroll
Autumn Budget 2026 – Minimum Wage increases
The Chancellor of the Exchequer, John Healey, announced increases to the National Living Wage (NLW) and National Minimum Wage (NMW) rates, confirming that the Government has accepted in full the recom…
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Share scheme returns - penalties are now being issued
Employers operating employee share schemes may now be receiving penalties from HMRC for failing to submit their employment related securities (ERS) end of year returns on time.…
Read moreUK employers with overseas employees
UK employers with employees who normally work overseas may have PAYE and National Insurance obligations when those employees come to the UK to carry out their duties in the UK on a short-term basis.…
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Tax relief for uniforms and protective clothing
Employers providing uniforms or protective clothing to employees need to understand the tax and National Insurance rules that apply. The treatment depends on whether the clothing is required for the e…
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Official rate of interest for beneficial loans
Employers providing loans to employees or directors need to ensure they correctly calculate any taxable benefit using HMRC’s official rate of interest. Where a loan is provided at no interest or at a…
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