What Is PAYE? 2026: How Pay As You Earn Works Explained
Pay As You Earn (PAYE) is HMRC’s statutory system for collecting Income Tax and National Insurance contributions (NICs) from employment income through payroll. For employers, PAYE is not optional administration. It is a legal obligation that sits at the centre of payroll governance, HR risk management and financial compliance under UK employment law. When PAYE […]
Payment in Lieu of Notice 2026 | Meaning & When It’s Used
Payment in Lieu of Notice (PILON) is an operationally attractive option for employers because it allows an exit to be executed quickly. It is also a legally sensitive decision, because PILON interacts with contract rights, tax treatment and litigation risk. Used correctly, it supports clean exits and risk control. Used casually, it can trigger avoidable […]
Automatically Unfair Dismissal 2026 Explained | Meaning & Examples
British employment law draws a sharp distinction between ordinary unfair dismissal and dismissals that Parliament has treated as inherently unacceptable. Automatically unfair dismissal sits in the second category. It is not about whether the employer followed a textbook process or acted with good intentions. It is about whether the reason for dismissal falls within a […]