It's National Payroll Week, and our payroll team, Alex, Laura, Ryan and Zoe, have spent this year working through a run of updates that affect almost every business we work with. So rather than a fanfare, we thought we'd just tell you what's actually changed.

1. Statutory Sick Pay is now paid from day one

The old rule meant three unpaid waiting days before SSP kicked in. That's gone. SSP is now payable from the first day of sickness absence, and the lower earnings limit that used to exclude lower-paid staff has been removed too, so everyone on your payroll is eligible regardless of what they earn. If your sickness absence policy or payroll software still assumes waiting days, it needs a look.

2. National Minimum Wage went up in April

From 1 April 2026, the rates are £12.71 for workers aged 21 and over, £10.85 for 18 to 20 year olds, and £8.00 for under-18s and apprentices. Worth checking your rates were updated correctly at the time, and that anyone who's had a birthday since has moved up a band on schedule.

3. Auto-enrolment thresholds: no change, but worth confirming

Unlike previous years, the earnings trigger and qualifying earnings bands have stayed the same for 2026/27 (the trigger is £10,000, with the qualifying band running from £6,240 to £50,270). No action needed here, but it's a good moment to confirm your payroll software is applying the current figures rather than carrying over an old default.

4. Statutory Maternity Pay: some employers can claim more back

If your total Class 1 National Insurance contributions were under £45,000 in the relevant tax year, you qualify for Small Employers' Relief, meaning you can now reclaim 109% of statutory maternity (and other parental) pay from April 2026, rather than the standard 92%. It's an easy one to miss if nobody's checked which rate applies to you.

5. NI categories: the error we see most often

This is the one that catches new clients out more than anything else. When we take on a fresh payroll, incorrect NI category letters are consistently the most common issue we find, whether that's apprentices, under-21s, or employees over state pension age not being categorised correctly. Wrong category, wrong deductions, and it compounds every pay run until someone catches it.

None of this needs to be complicated, but it does need someone keeping an eye on it. If any of the above has you wondering whether your own payroll is up to date, get in touch and we'll take a look.