The December edition of the Employer Bulletin brings you all the latest HMRC updates and guidance to support employers, payroll professionals and agents.

Included in this edition are important updates 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 • the official rate of interest from 6‌‌‌ ‌‌April‌‌‌ ‌‌2025 • Investment Zone employer National Insurance contributions relief guidance • helping your employees top up their State Pension

HMRC will continue to send you email alerts unless you choose to unsubscribe. Your next Employer Bulletin is in February 2025 and we will send you an email to let you know when it is live. Yours faithfully HM Revenue and Customs