SmartSheets Blog
Practical guides on payroll, tax, and invoicing for UK businesses and freelancers.

National Minimum Wage in the United Kingdom (2026): Rates, Rules & Employer Obligations
Employ a nanny, cleaner or carer in your home and you may be their employer, with PAYE, pension and payslip duties. When the rules apply and what it costs.
5 Apr 2026
How Bonuses Are Taxed in the United Kingdom: What Employers & Employees Must Know
There is no bonus tax rate in the UK. Why a bonus month looks punishing, and why National Insurance does not correct itself the way PAYE does.
5 Apr 2026
How Much Does an Employee Really Cost? UK Employer Costs Explained
A ยฃ30,000 salary costs a UK employer closer to ยฃ34,500. Employer National Insurance, auto-enrolment pension, the Apprenticeship Levy and benefits in kind, with a worked example.
5 Apr 2026
Employee Leave Entitlements in the United Kingdom: Employment Rights Act 1996 Guide for Employers
Complete guide to employee leave under the Employment Rights Act 1996 โ annual leave, sick leave, family responsibility, maternity, parental leave, pro-rata calculations, and employer obligations.
5 Apr 2026
Employers Liability Insurance: What UK Employers Must Have
A legal requirement from your first employee, with fines up to ยฃ2,500 a day. Who needs it, the ยฃ5 million minimum, and the exemptions.
5 Apr 2026
Apprenticeship Levy: Who Pays and How Much
Understand the Apprenticeship Levy โ who must pay, the 1% rate, exemptions, how to pay via P32, SETAs, and how to claim mandatory and discretionary grants.
5 Apr 2026
UK Tax Codes Explained: What 1257L, BR, D0 and K Codes Mean
What your tax code means, why W1 and M1 codes overtax you, what BR does to a second job, and how to get a wrong code corrected.
9 Mar 2026
7 Best Free Payslip Generators for the United Kingdom (2026)
We compared the top payslip generators for SA businesses. See which tools offer auto PAYE, National Insurance, Employment Rights Act 1996 compliance, and free plans.
2 Mar 2026
Paying a Nanny or Cleaner: When You Become Their Employer
Employ a nanny, cleaner or carer in your home and you may be their employer, with PAYE, pension and payslip duties. When the rules apply and what it costs.
2 Mar 2026
How to Read Your Payslip in the United Kingdom: Every Line Explained
Every line on a UK payslip explained: gross pay, PAYE, National Insurance, pension, student loan and net pay, plus how to check yours is correct.
2 Mar 2026
HMRC PAYE Online Guide 2026: How to Register, File & Pay Online
Step-by-step guide to HMRC PAYE Online โ registration, P32 submissions, ITR12 filing, and common errors to avoid.
15 Feb 2026
How to Read Your P60 Certificate: A Complete Guide
Understand every section of your P60/P45 tax certificate โ source codes, income, deductions, and how to spot errors.
15 Feb 2026
Employment Allowance: Who Can Claim and How Much
Complete guide to the Employment Allowance for UK employers. Learn who qualifies, how to calculate the incentive, and how to claim it.
15 Feb 2026
Statutory Sick Pay: What Employers Must Pay and When
Who qualifies for SSP, the three waiting days, linked periods, how long it lasts, and why employers can no longer reclaim it.
14 Feb 2026
How to Calculate PAYE Tax in the United Kingdom (2026)
Step-by-step guide to calculating Pay As You Earn tax using the latest HMRC tax tables, brackets, and rebates for the 2025/2026 tax year.
11 Feb 2026
National Insurance Contributions Guide: What Employers & Employees Must Know
Everything you need to know about National Insurance contributions in the United Kingdom โ rates, thresholds, how to register, and how to claim.
11 Feb 2026
How to Create a Professional Payslip for Your Small Business
Learn what every compliant payslip must include under UK law and how to generate one in minutes โ for free.
11 Feb 2026
Invoicing Guide for UK Freelancers & Sole Traders
How to create tax-compliant invoices, what to include for HMRC, and tips for getting paid faster as a freelancer in the United Kingdom.
11 Feb 2026
When and How to Register for VAT in the United Kingdom
A practical guide to VAT registration โ when it becomes compulsory, how to register with HMRC, and what it means for your invoicing.
11 Feb 2026