# Payroll

Emma Clarke7 Jul 20265 min read

Employment Allowance 2026/27: GBP 10,500 Reduction in Employer NI

The Employment Allowance increased to GBP 10,500 in April 2026, cutting the employer NI bill for eligible small businesses. Here is who qualifies and how to claim.

CalcHub Editorial4 Jul 20266 min read

Ethnicity Pay Gap Reporting in the UK: Voluntary Today, Mandatory Tomorrow?

How ethnicity pay gap reporting works, why it's still voluntary in the UK unlike gender pay gap reporting, and what the government's proposed mandatory reporting rules could mean for employers.

CalcHub Editorial4 Jul 20267 min read

Gender Pay Gap Reporting 2026/27: An Employer's Guide

How the mean and median gender pay gap, bonus gap and pay quartiles work for employers with 250+ staff, the 4 April deadline, and what the numbers actually mean for employees.

CalcHub Editorial4 Jul 20265 min read

Retention Bonus Clawback and Tax 2026/27: What Happens If You Leave Early

Retention bonuses are taxed in full through PAYE when you receive them — but if you leave before the retention period ends and have to repay under a clawback clause, you can end up owing back more than you actually kept. Here's how the tax works.

Emma Clarke1 Jul 20265 min read

Apprenticeship Levy Transfers 2026: How to Share Unspent Funds

Employers can transfer up to 50% of unused apprenticeship levy funds to other businesses before they expire. Here's how the transfer process works and why it matters for SMEs.

CalcHub Editorial28 Jun 20267 min read

P11D(b) Employer Return 2026/27: Class 1A NI Deadline and How to File

P11D(b) is the employer declaration of Class 1A NI on benefits in kind. Deadline 6 July 2026, payment by 22 July. How to file, what's covered, and how payrolling avoids it.

CalcHub Editorial21 Jun 20265 min read

National Insurance Rates Explained 2026/27: Employee, Employer and the Thresholds

National Insurance rates and thresholds explained for 2026/27: employee 8%, employer 15%, the £12,570 and £5,000 thresholds, and what you actually pay.

Emma Clarke21 Jun 20266 min read

Apprenticeship Levy 2026: Guide for UK Employers

How the UK Apprenticeship Levy works in 2026: 0.5% on payroll above £3 million, the £15,000 allowance, digital accounts, incentive payments for hiring apprentices, and the reforms under way.

James Morgan21 Jun 20266 min read

Employment Allowance 2026/27: Who Qualifies and How to Claim £10,500

The Employment Allowance reduces your employer NI bill by up to £10,500 in 2026/27. Learn who qualifies, the sole director exclusion, connected company rules, and how to claim through payroll.

CalcHub Editorial20 Jun 20267 min read

Employment Allowance 2026/27: How to Claim £5,000 Off Your NI Bill

A step-by-step guide to claiming Employment Allowance in 2026/27, including who qualifies, who is excluded, how to claim via payroll software, and the de minimis state aid rules.

Emma Clarke20 Jun 20267 min read

Employer National Insurance 2026/27: 15% Rate, GBP 5,000 Threshold and Employment Allowance

Employer NI rose to 15% in April 2025 with the threshold cut to GBP 5,000. See the full cost per employee, Employment Allowance of GBP 10,500, and planning strategies.