Payroll changes are easiest to manage when they are reviewed before the first affected pay run.

Employers should check minimum wage rates, statutory payment rates, salary-sacrifice arrangements, deductions, part-time salaried workers, and any settings in payroll software that could accidentally leave staff below the legal minimum.

The key actions are:

  • Review all pay rates and worker categories.
  • Check statutory sick pay and family-related statutory payments.
  • Confirm payroll software has been updated.
  • Keep records showing how compliance checks were completed.
  • Ask for advice before changing contracts, pay structures, or deduction arrangements.

J&J Accountants supports payroll clients with practical compliance checks and regular payroll processing.

This article is general guidance only and should be checked against current UK rules before action is taken.