{"id":3972,"date":"2026-02-17T09:52:07","date_gmt":"2026-02-17T09:52:07","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=3972"},"modified":"2026-02-17T15:01:38","modified_gmt":"2026-02-17T15:01:38","slug":"payroll-year-end","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/payroll-year-end\/","title":{"rendered":"Payroll year end checklist 2025\/26: What your business needs to do"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tPayroll year end checklist 2025\/26: What your business needs to do\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-02-17T09:52:07+00:00\">17 February, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Payroll year end checklist 2025\/26: What your business needs to do\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/payroll-year-end\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/keirthomasbryant\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg 350w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair.jpg 760w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Keir Thomas-Bryant<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"SAGEBodyText\">Payroll year end is just around the corner.<\/p>\n\n\n\n<p>But when is the HMRC deadline for payroll year end, we hear you ask? <\/p>\n\n\n\n<p>It\u2019s 19 April for your final submission.<\/p>\n\n\n\n<p>And for your final pay as you earn (PAYE) payment, it\u2019s 19 April if paying via post, and 22 April for digital payment.<\/p>\n\n\n\n<p class=\"SAGEBodyText\">Ideally, when sorting your processes, you should be dealing with just a standard month-12 or week-52 payroll with some extra steps added in to close the year.<\/p>\n\n\n\n<p>But it\u2019s important to know what you need to get right.<\/p>\n\n\n\n<p class=\"SAGEBodyText\">In this article, we help you get prepped and ready for payroll year end.<\/p>\n\n\n\n<p>Here&#8217;s what we cover:<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#payroll-anchor-link\" data-level=\"2\">Payroll year end things to do<\/a><\/li><li><a href=\"#one-anchor-link\" data-level=\"2\">Step 1: Check when your payroll ends<\/a><\/li><li><a href=\"#two-anchor-link\" data-level=\"2\">Step 2: Check for leavers or new starters<\/a><\/li><li><a href=\"#three-anchor-link\" data-level=\"2\">Step 3: Process your final pay run<\/a><\/li><li><a href=\"#four-anchor-link\" data-level=\"2\">Step 4: Process your year end<\/a><\/li><li><a href=\"#five-anchor-link\" data-level=\"2\">Step 5: Get your P60s ready<\/a><\/li><li><a href=\"#six-anchor-link\" data-level=\"2\">Step 6: Check the P9X and start your new payroll year<\/a><\/li><li><a href=\"#h-step-7-payroll-changes-to-know-for-2026-27\" data-level=\"2\">Step 7: Payroll changes to know for 2026\/27<\/a><\/li><li><a href=\"#year-anchor-link\" data-level=\"2\">Payroll year end dates to be aware of<\/a><\/li><li><a href=\"#final-anchor-link\" data-level=\"2\">Final thoughts on payroll year end<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Payroll year end checklist<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p class=\"\">Download your free and easily printable payroll year end checklist, and follow the steps to get your year end sorted with ease.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-ae720d51-2cb4-4728-bc17-df320f17db7a\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download your free checklist<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-740534235-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-740534235-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"payroll-anchor-link\">Payroll year end things to do<\/h2>\n\n\n\n<p>The key thing to remember is that your final reports to HMRC for the 2025\/26 tax year must be submitted by no later than 19 April 2026.<\/p>\n\n\n\n<p>Next, you need to prepare for the new tax year and&nbsp;make sure you provide your employees with their P60s by no later than 31 May 2026.<\/p>\n\n\n\n<p>To help you with payroll year end,&nbsp;<a href=\"https:\/\/my.sage.co.uk\/public\/help.aspx#\/customer\/support\/payroll\/category\/payroll-year-end\">here\u2019s everything you need to do<\/a>, complete with key dates for your diary, so you can tick off what\u2019s required and&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/payroll-software\/\">stay on top of your payroll<\/a>.<\/p>\n\n\n\n<p>Julie Northover supplies expert advice throughout. She&#8217;s a payroll consultant at the&nbsp;<a href=\"https:\/\/www.cipp.org.uk\/\">Chartered Institute of Payroll Professionals&nbsp;<\/a>(CIPP), and also runs her own payroll bureau for small and elite clients.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"one-anchor-link\">Step 1: Check when your payroll ends<\/h2>\n\n\n\n<p>In some circumstances, your&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/payroll-software\/\">payroll<\/a>&nbsp;might not end on week 52, and instead you may need to complete an additional payroll. This will mean your payroll ends on week 53, or possibly week 54 or 56.<\/p>\n\n\n\n<p>This happens if two things are true:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>You process payrolls weekly, two-weekly, or four-weekly (monthly payrolls are excluded).<\/li>\n\n\n\n<li>Your usual payroll date falls on 5 April in any year (or 4 April if it\u2019s a leap year\u20142028, 2032, and so on).<\/li>\n<\/ol>\n\n\n\n<p>Notably, payrolls that run monthly always only ever have 12 months. That means there\u2019s never a month 13, and you can skip this section and run payroll as usual.<\/p>\n\n\n\n<p>And if your payroll is run after 5 April then you can skip ahead.<\/p>\n\n\n\n<p>If the payroll falls on 5 April, then your payroll ends as follows depending on whether you pay weekly, two-weekly, or four-weekly:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Weekly payroll falling on 5 April:<\/strong>&nbsp;A week 53 payroll (5 April to 11 April)<\/li>\n\n\n\n<li><strong>Two-weekly payroll falling on 5 April:<\/strong>&nbsp;A week 54 payroll (5 April to 18 April)<\/li>\n\n\n\n<li><strong>Four-weekly payroll falling on 5 April:<\/strong>&nbsp;A week 56 payroll (5 April to 2 May)<\/li>\n<\/ul>\n\n\n\n<p>If you\u2019re affected by this, you need to switch employees to a week one tax code for the extra payroll.<\/p>\n\n\n\n<p>Most payroll software, such as&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/products\/sage-50-payroll\/\">Sage 50 Payroll<\/a>, will do this automatically. If you\u2019re not certain your software does this, you should check.<\/p>\n\n\n\n<p>If the tax code status is not amended to a week one basis, it would mean most employees will pay too much tax.<\/p>\n\n\n\n<p>Once the new payroll year begins, you should adjust the tax code again for the new tax year according to the P9X (see&nbsp;<a href=\"https:\/\/www.sage.com\/EN-GB\/BLOG\/PAYROLL-YEAR-END\/#six-anchor-link\">Step 6<\/a>, below).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"two-anchor-link\">Step 2: Check for leavers or new starters<\/h2>\n\n\n\n<p>If employees have left your business during the past year, or there have been new starters, now\u2019s the time to check to ensure they\u2019ve been processed.<\/p>\n\n\n\n<p>This might mean talking with managers and making sure clear lines of communication are open.<\/p>\n\n\n\n<p>\u201cYear end is a final sweep to ensure nobody has been missed,\u201d says Julie. \u201cIt\u2019s a time to make absolutely sure you\u2019ve covered everything.<\/p>\n\n\n\n<p>\u201cMost people are very disciplined and if they take care of things like this at the end of each pay period then everything should be in order.\u201d<\/p>\n\n\n\n<p>It\u2019s important that you do this before submitting your final&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-fps\/\">Full Payment Submission<\/a>&nbsp;(FPS) or&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-eps\/\">Employer Payment Summary<\/a>&nbsp;(EPS).<\/p>\n\n\n\n<p>\u201cOnce you move into the new payroll year, it\u2019s not always easy to go back and fix details like this,\u201d she adds.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"three-anchor-link\">Step 3: Process your final pay run<\/h2>\n\n\n\n<p>You need to complete your final pay run of the 2025\/26 tax year before you can run your year end.<\/p>\n\n\n\n<p>So, you\u2019ve worked out whether you have a week 53 (or 54\/56), processed the final payroll of the tax year and have made any relevant employees leavers. Now you can send your final FPS and, if required, EPS.<\/p>\n\n\n\n<p>The deadline for this is 19 April.<\/p>\n\n\n\n<p>In addition, you need to record your P32 payment to HMRC.<\/p>\n\n\n\n<p>There\u2019s no difference to the FPS and EPS in the final pay period. Submit them as normal. Then you can proceed with the payroll year end process.<\/p>\n\n\n\n<p>Avoiding errors that require retrospective adjustments is key. Adjustments required after 19 April will involve submitting additional FPSs or EPSs.<\/p>\n\n\n\n<p>Before 2020\/21, retrospective adjustments were done via an Earlier Year Update (EYU) but this is no longer used.<\/p>\n\n\n\n<p>\u201cThere is a process for communicating with HMRC about anything that\u2019s not correct,\u201d says Julie. \u201cBut it\u2019s an admin burden that payrollers like to avoid where possible.<\/p>\n\n\n\n<p>\u201cIt\u2019s an unwritten rule among the payroll profession that we will do everything we can to avoid the necessity for retrospective adjustments after the tax year end is complete.\u201d<\/p>\n\n\n\n<div class=\"single-cta gated-content on-scroll-highlight\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Payroll year end checklist<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-ae720d51-2cb4-4728-bc17-df320f17db7a\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download your free checklist<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-740534235-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-740534235-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"four-anchor-link\">Step 4: Process your year end<\/h2>\n\n\n\n<p>Using the example of Sage 50 Payroll again (as this step may differ for other <a href=\"https:\/\/www.sage.com\/en-gb\/payroll-software\/\">payroll software<\/a>), at the end of the tax year, choose the tax year you want to complete on the Year End screen and submit your final EPS to HMRC.<\/p>\n\n\n\n<p>Take note, this final submission is different to those normal EPS submissions you send to HMRC either on a monthly or quarterly basis.<\/p>\n\n\n\n<p>Your final EPS submission will include your end of year declarations. If applicable, it will feature the date your business ceased trading.<\/p>\n\n\n\n<p>Now you can process your year end and make your final submission for the 2025\/26&nbsp;tax year.<\/p>\n\n\n\n<p>Once this step is complete, you can produce your P60s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"five-anchor-link\">Step 5: Get your P60s ready<\/h2>\n\n\n\n<p>All your employees who are working on the final day of the tax year, on 5 April, need to&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/glossary\/what-is-a-p60\/\">receive a P60<\/a>&nbsp;from you by 31 May.<\/p>\n\n\n\n<p>This includes deemed employees who are now on your payroll because of the Intermediaries Legislation (IR35).<\/p>\n\n\n\n<p>This important document summarises their pay and deductions for the year, and is perhaps the final task to complete following year end.<\/p>\n\n\n\n<p>Using your payroll software, you can generate your P60s and securely share them online with your employees, usually in the same way you share payslips.<\/p>\n\n\n\n<p>There\u2019s also the option to print them off if you need to.<\/p>\n\n\n\n<p>You might be tempted to run the P60 creation as soon as possible, but it certainly shouldn\u2019t be done before the final payslip has been issued, plus the usual time required for feedback from employees about any errors.<\/p>\n\n\n\n<p>\u201cYou send payslips out 12 months of the year, if you\u2019re running a monthly payroll,\u201d adds Julie.<\/p>\n\n\n\n<p>\u201cAnd then once a year you send another document, the P60, which is just summarising those 12 payslips.<\/p>\n\n\n\n<p>\u201cSo, if you\u2019ve not had any pay or reconciliation issues with the 12 payslips, you shouldn\u2019t have an issue with the P60.\u201d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"six-anchor-link\">Step 6: Check the P9X and start your new payroll year<\/h2>\n\n\n\n<p>\u201cThere are two processes that payroll professionals often see as one,\u201d says Julie. \u201cThey are closing one tax year off and opening up the next.<\/p>\n\n\n\n<p>\u201cThe new year checklist is bigger than the year end checklist nowadays.<\/p>\n\n\n\n<p>\u201cSo, as soon as you close off and before you start your month one (or week one) payroll, you need to refer to the P9X.\u201d<\/p>\n\n\n\n<p>The P9X is the&nbsp;<a href=\"https:\/\/www.gov.uk\/government\/publications\/p9x-tax-codes\">document published by HMRC<\/a>&nbsp;that explains what tax codes employers must change or carry forward on 6 April.<\/p>\n\n\n\n<p>Software vendor support documentation also summarises this information, so that could be another port of call before the first pay run of the year.<\/p>\n\n\n\n<p>However, the government web pages should be considered the primary source of any information.<\/p>\n\n\n\n<p>Other work for the new payroll year involves checking other thresholds such as for student loans and postgraduate loans.<\/p>\n\n\n\n<p>\u201cThese will probably be hard-coded into the yearly updates from your software vendor,\u201d says Julie.<\/p>\n\n\n\n<p>\u201cBut you should not sit on your laurels and assume everything\u2019s correct. You need to check to ensure everything is accurate.\u201d<\/p>\n\n\n\n<p>There are some things that must be done manually by the payroll team:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If somebody has deferred&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/national-insurance-changing-2024\/\">National Insurance<\/a>, their CA2700 certificates are only valid for one tax year. Therefore, renewed certificates are required before you can process pay for the new tax year using the deferred National Insurance contributions (NICs) insurance category letter.<\/li>\n\n\n\n<li>Those receiving childcare vouchers should be reviewed to ensure they do not need an amendment to the value they are eligible to receive. As part of the PAYE process, HMRC requires you to complete a Basic Earnings Assessment (BEA) prior to each first pay period in a new tax year for anyone who has been in receipt of childcare vouchers since 6 April 2011.<\/li>\n<\/ul>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Can Sage make you a success?<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Learn for yourself how customers are enjoying success with Sage solutions that are transforming their businesses and helping them thrive.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/success-stories\/?Markets=&#123;84A0E19E-BE0A-41E8-8841-C20C3A69F52E&#125;&#038;page=1&#038;Products=&#123;CA2CE964-6A66-4DA4-8F8F-340FA28C51E3&#125;,&#123;E61B8273-2D42-45FE-A143-D52CB0827431&#125;,&#123;FB43EC9E-4B20-4F0D-BECF-55881FDCF4E4&#125;\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\tid=\"cta-id-28610\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tdata-button-location=\"cta_box\"\n\t\t\t\t\t\t\t\t\t\t\t>Read their stories<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1181224214-1214x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1181224214-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-step-7-payroll-changes-to-know-for-2026-27\">Step 7: Payroll changes to know for 2026\/27<\/h2>\n\n\n\n<p>A handful of legislative changes affect payroll from April 2026 onwards. Of course, you shouldn&#8217;t forget the increases in statutory wages and adjustments to National Insurance&nbsp;announced in the <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/budget-2025-what-your-business-needs-to-know-and-do\/\" target=\"_blank\" rel=\"noreferrer noopener\">Autumn 2025 Budget<\/a>. See also our guide to <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/how-to-calculate-payroll-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">calculating payroll tax<\/a>, which lists Income Tax and National Insurance rates for 2026.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-statutory-sick-pay\">Statutory Sick Pay<\/h3>\n\n\n\n<p>The biggest change for 2026\/27 onwards is the overhaul of Statutory Sick Pay (SSP). <\/p>\n\n\n\n<p>For 2025\/26 and earlier periods, the employee\u2019s average weekly pay needed to exceed the Lower Earnings Limit in order for the employee to be entitled to SSP. <\/p>\n\n\n\n<p>SSP would then only be paid from the fourth day of sickness. <\/p>\n\n\n\n<p>From 6 April 2026, all employees will be entitled to SSP, regardless of their earnings, and SSP will be paid from the first day of sickness. <\/p>\n\n\n\n<p>The amount of SSP they receive will depend on their earnings. If 80% of the average weekly pay is less than the weekly rate of SSP (\u00a3123.25 from April) then they will receive 80% of their average pay. Otherwise they\u2019ll get the weekly rate.<\/p>\n\n\n\n<p>Ultimately, this means more employees are now eligible for SSP, potentially increasing employer costs. Those that were previously entitled to SSP will receive less if their average earnings are less than \u00a3154.06.<\/p>\n\n\n\n<p>Transitional protections apply for those already on SSP before 6 April 2026 and such employees will continue under the previous system.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-paternity-leave\">Paternity leave<\/h3>\n\n\n\n<p>Paternity leave and unpaid parental leave become a right from day one of employment as of 6&nbsp;April 2026.<\/p>\n\n\n\n<p>For 2025\/26 and earlier periods, the employee needed to have been employed for 26 weeks to be entitled to paternity leave, and 52 weeks for unpaid parental leave. <\/p>\n\n\n\n<p>Notably, this change affects only leave entitlement. The employee still needs to have been employed for 26 weeks before they are entitled to paternity pay.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-mandatory-payrolling-of-benefits-in-kind\">Mandatory payrolling of benefits in kind<\/h3>\n\n\n\n<p><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/what-are-payrolling-benefits-in-kind\/\" target=\"_blank\" rel=\"noreferrer noopener\">Mandatory payrolling of benefits in kind<\/a> (BIK) was originally due April 2026 but has been delayed to April 2027. You should still be preparing for its impact, though. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-small-employers-relief\">Small Employers Relief<\/h3>\n\n\n\n<p>Employers can currently reclaim 92% of employees\u2019 Statutory Maternity, Statutory Paternity, Statutory Adoption, Statutory Parental Bereavement, Statutory Neonatal Care, and Statutory Shared Parental Pay. <\/p>\n\n\n\n<p>If a business has paid \u00a345,000 or less in Class 1 National Insurance in the last complete tax year (not including any reductions like Employment Allowance) they can qualify for Small Employers Relief, and reclaim 100% of the Statutory Payment, and an additional 8.5% compensation.<\/p>\n\n\n\n<p>From 6 April 2026, the rate of compensation will increase from 8.5% to 9%. Employers who qualify for Small Employers Relief will therefore be able to reclaim 109% from HMRC.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"year-anchor-link\">Payroll year end dates to be aware of<\/h2>\n\n\n\n<p>Some of the key dates around payroll year end have been highlighted above, but here they are again below, along with some other payroll dates that you need to be aware of.<\/p>\n\n\n\n<p>It\u2019s worth adding these to your calendar if you haven\u2019t got them in there already:<\/p>\n\n\n\n<p><strong>5 April<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The 2025\/26 tax year ends on this date.<\/li>\n<\/ul>\n\n\n\n<p><strong>Before 6 April<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Update your employee payroll records.<\/li>\n\n\n\n<li>Time to update your payroll software.<\/li>\n<\/ul>\n\n\n\n<p><strong>6 April<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The new tax year (2026\/27) begins.<\/li>\n<\/ul>\n\n\n\n<p><strong>19 April<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This is the deadline for the final submission of the 2025\/26 tax year.<\/li>\n<\/ul>\n\n\n\n<p><strong>22 April<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This is the deadline for month 12 PAYE and online payment submission.<\/li>\n<\/ul>\n\n\n\n<p><strong>By 31 May<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Your employees need to receive their P60s by this date.<\/li>\n<\/ul>\n\n\n\n<p><strong>By 6 July<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You need to report on expenses and benefits; you may be able to use your payroll software to do this.<\/li>\n<\/ul>\n\n\n\n<p><strong>6 July<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This is the deadline to submit your P11D and P11D(b) forms.<\/li>\n<\/ul>\n\n\n\n<p><strong>22 July<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>On this date, payment of Class 1A National Insurance contributions on Benefits in Kind must be with HMRC (note that 19 July is the deadline if not using digital systems).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"final-anchor-link\">Final thoughts on payroll year end<\/h2>\n\n\n\n<p>See? Payroll year end doesn\u2019t need to be stressful.<\/p>\n\n\n\n<p>With a bit of forward planning, you can get your processing done with ease before you put preparations in place for the new tax year.<\/p>\n\n\n\n<p id=\"download\"><em>Editor\u2019s note: This post was originally published in March 2018 and has been updated yearly for relevance.<\/em><\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Payroll year end checklist<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p class=\"\">Download your free and easily printable payroll year end checklist, and follow the steps to get your year end sorted with ease.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-ae720d51-2cb4-4728-bc17-df320f17db7a\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download your free checklist<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-740534235-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-740534235-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/hr-process\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tHR processes for small businesses\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/need-to-know\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNeed to know\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/payroll\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPayroll\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30011 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-hr-payroll-benefits tag-looking-after-your-employees tag-payroll business_type-small-business business_type-medium-sized-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-1215x810.jpg\" class=\"card-post__image\" alt=\"Women in a shop environment working on Black Friday promotions\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-608166817-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-08T16:53:28+01:00\">8 May, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/how-many-work-hours-in-a-year\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tHow many working hours in a year UK 2026\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tWorking hours aren\u2019t just a fixed number. Here\u2019s how to calculate realistic UK working time for 2026, including leave, bank holidays, and different working patterns. \t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-29806 post type-post status-publish format-standard has-post-thumbnail hentry category-growth-customers category-trends-insights tag-business-finances tag-business-performance tag-customer-stories tag-data-analytics tag-grow-business tag-midsized-business tag-need-to-know tag-productivity tag-reporting business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/tranmere-rovers-fc-sage\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/04\/Tranmere-Rovers-Sage-Advice-header-684x384.jpg\" class=\"card-post__image\" alt=\"A man walks across the on-field dugout of a football pitch. Sage promotional banners flank the background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/04\/Tranmere-Rovers-Sage-Advice-header-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/04\/Tranmere-Rovers-Sage-Advice-header.jpg 700w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/04\/Tranmere-Rovers-Sage-Advice-header.jpg 700w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-24T09:52:02+01:00\">24 April, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">2 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat does it mean to be an anchor institution? Tranmere Rovers on caring for its community\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-24978 post type-post status-publish format-standard has-post-thumbnail hentry category-free-guides-templates tag-business-finances tag-finance tag-grow-business tag-start-business tag-need-to-know tag-productivity business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/how-much-does-it-cost-to-open-a-gym\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1304189057-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1304189057-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1304189057-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1304189057-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-01T12:00:00+01:00\">1 April, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow much does it cost to open a gym?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-24954 post type-post status-publish format-standard has-post-thumbnail hentry category-free-guides-templates tag-business-costs tag-business-finances tag-business-support tag-grow-business tag-start-business tag-need-to-know business_type-small-business industry-food-beverage\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/costs-for-starting-a-food-truck-business\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-916352504-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-916352504-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-916352504-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-916352504-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-01T12:00:00+01:00\">1 April, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tStarting a food truck business: Here&#8217;s what to consider\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-4062 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-hr-process tag-need-to-know tag-payroll tag-tax tag-vat business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/new-tax-year\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401-684x384.jpg\" class=\"card-post__image\" alt=\"Working on business priorities\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-18T16:02:02+00:00\">18 March, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNew tax year: Key changes and initiatives for 2026\/27\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Payroll year end is approaching but don&#8217;t panic, there\u2019s still time to get your requirements sorted. Here&#8217;s the insights you need.<\/p>\n","protected":false},"author":280,"featured_media":11452,"menu_order":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[6,9],"tags":[41,206,37],"business_type":[4],"lilypad":[],"context":[],"industry":[],"persona":[69,73],"imagine_tag":[289,91,92,103,109],"coauthors":[369],"class_list":["post-3972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","category-strategy-legal-operations","tag-hr-process","tag-need-to-know","tag-payroll","business_type-small-business"],"sage_meta":{"region":"en-gb","author_name":"Keir Thomas-Bryant","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1271694534.jpg","imagine_tags":{"289":"Accounting and Payroll","91":"Growing business","92":"HR and Payroll","103":"Payroll software","109":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/3972","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/280"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=3972"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/3972\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/11452"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=3972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=3972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=3972"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=3972"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=3972"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=3972"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=3972"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=3972"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=3972"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=3972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}