Payroll Updates

The Fair Work Agency (FWA) has published its first Delivery Plan for 2026/27, setting out how it will bring a more joined-up approach to labour-market enforcement across the UK. For employers and payroll teams, the message is clear: while the Agency is still in its foundation year, expectations around National Minimum Wage (NMW), payslips and holiday pay are becoming more visible, more coordinated and increasingly data-led. What is changing?

We are restarting these short updates to share the payroll and employment developments that matter in practice — and to keep useful resources within easy reach. A quick payroll check For 2026/27, the National Living Wage is £12.71 an hour for workers aged 21 and over. Employer National Insurance is 15% above the £5,000 annual secondary threshold, and Statutory Sick Pay is £123.25 a week, or 80% of average weekly earnings if that is lower.