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The New “Six-Year Rule” Previously, while it was good practice to keep records, there was no specific statutory period for holiday data under the Working Time Regulations. That changes now. What Constitutes an “Adequate” Record? The Fair Work Agency (FWA)—the new enforcement body launching in April 2026—won’t just check if you paid the money; they…
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The Core Shift: From P11D to Real-Time The reform removes the need for end-of-year P11D forms for most benefits. Instead, the taxable value of a benefit is “payrolled”—meaning it is added to the employee’s taxable pay in each pay period. Benefit Scope: What’s In and What’s Out? While the goal is to digitize all benefits,…
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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…
