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Employer Duties & Worker Categories Your legal duties depend on which category an employee falls into based on their age and earnings. Worker Category Age Annual Earnings Employer Duty Eligible Jobholder 22 to State Pension Age Over £10,000 Must auto-enrol & contribute. Non-eligible Jobholder 16–21 or SPA to 74 Over £10,000 Right to opt-in; employer
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The Anatomy of a Tax Code Most codes consist of a number and a letter. The “Big Four” Letters (L, M, N, T) Letter What it Means Why you have it L Standard Allowance You are under 65 and entitled to the basic tax-free Personal Allowance (£12,570). This is the most common code. M Marriage
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The Three Pillars of the 2026 Reform The overhaul removes the “gates” that previously prevented millions of workers from accessing sick pay. Removal of Waiting Days (Day 1 Payment) Previously, SSP only kicked in after three unpaid “waiting days.” From 6 April 2026, SSP is payable from the first full day of sickness. Abolition of
