In August 2024, HMRC announced that it was going to defer a payroll reform that it had scheduled for April 2025, which required employers to report the employee’s actual hours worked, rather than the normal hours worked, and this would not come into force until at least April 2026.
After consultation with businesses, payroll providers etc and the potential administration strain on businesses, this has now been scrapped all together. You will still be required to record normal working hours for National Minimum Wage calculations as normal.
If you would like help with your payroll, please contact us
