Guidance

Employer Bulletin: December 2024

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:

  • employer National Insurance contributions and Employment Allowance changes announced at Autumn Budget 2024
  • automatic enrolment duties for festive season workers
  • confirming plans to mandate the reporting of benefits in kind through payroll software from April 2026
  • official rate of interest from 6 April 2025
  • Investment Zone employer National Insurance contributions relief guidance
  • help your employees top up their State Pensions

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 4 December 2024

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