Guidance
Employer Bulletin: December 2023
A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics
Documents
Details
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.
The December edition of Employer Bulletin includes articles on:
- National Minimum Wage, Geographical Compliance Approach — support for employers
- payrolling expenses and benefits for the 2024 to 2025 tax year
- off-payroll working rules (IR35) — opportunity to pause settlement
- help to check if work qualifies for Research and Development tax relief
- make sure you stay on top of your workplace pension duties
- Childcare Choices — helping families to juggle work and life
You can register for HMRC’s employer email alert service to receive emails from HMRC which tell you when the latest issue is available.
You can read the bulletin on screen or print it off. It’s compatible with most screen reading software packages
Updates to this page
Published 6 December 2023