Every year brings new changes with it, but 2019 is shaping up to be a very busy year for payroll teams across the UK. There are several key regulatory changes taking place early 2019 that will have a lasting impact on employer payroll.

The New UK National Minimum Wage Rates – Introduced From 1st April 2019

From the 1st of April 2019 the National Minimum Wage will be increased, this is the minimum pay per hour most workers in the UK are entitled to by law.

This will benefit an estimated 2.4 million workers, who are already hoping to see further increases by 2020 as Chancellor Hammond has his sights set on increasing the National Minimum Wage to £9.

As An Employee

You will not be required to do anything to receive the pay rise if you are eligible for it.

As An Employer

You must ensure that eligible employees are receiving the full amount.

The New UK National Minimum Wage Rates

2018/19 Rate Post 01/04/2019 Rate
25 & Over  £7.83  £8.21
21 – 24 Years Old  £7.38  £7.70
18 – 20 Years Old  £5.90  £6.15
16 – 17 Years Old  £4.20  £4.35
Apprentice Rate  £3.70  £3.90

The New UK Minimum Pension Contribution – Introduced From 6th April 2019

From the 6th of April 2019 Minimum Pension Contributions will be increased, this is the minimum pension percentage rate in the UK.

As An Employee

You will not be required to do anything to have the changes applied if you are under the new threshold, however you may opt out of it.

As An Employer

If you have eligible employees in an automatic enrolment pension scheme, you will need to make sure that at least the minimum amount is paid by you and the employees into the scheme.

It is your responsibility under the Pensions Act 2008, to make sure the right minimum contributions are being paid for your staff. If you are already paying above the increased amounts, you don’t need to take any further action. You should also let your staff know about any increases being applied to their contributions.

The New UK Minimum Pension Contribution Rates

2018/19 Rate Post 06/04/2019 Rate
Employee Rate 3% 5%
Employer Rate 2% 3%
Total Contribution 5% 8%


The New UK Payslips – Introduced From 6th April 2019

From the 6th of April 2019 new legislation will require all UK employers to provide payslips that detail all hours worked whereby pay varies, i.e. detailing variances such as overtime, unsocial hours, responsibility pay, etc.

This is known as the Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No.2) Order 2018.

Employers must also provide all workers with payslips, currently all employees receive payslips however this will now extend to contractors, freelancers and other similar positions.

The new requirements won’t be backdated and will only apply to pay periods that begin on or after the 6th of April 2019. Members of the armed forces and merchant seamen and women will be excluded from the above changes.

Our Entire Focus Is Payroll

If you have any questions or concerns, feel free to get in touch with our payroll experts at Talk Staff Payroll to make sure you’re prepared for the upcoming changes.

Contact Talk Staff Payroll.

Last Updated on 9 months by Gary Parsons

Author: Gary Parsons
Gary is CEO at Talk Staff, passionate about the role that people play in helping build long-term and sustainable businesses. He sits on local business advisory boards and has been key in leading the growth of Talk Staff from inception in 2009.