Payroll Bulletin Q3 2026

As your trusted payroll adviser, we have compiled a summary of the key payroll updates across the UK, Ireland and the Crown Dependencies for Q3 2026 (July to September).

These changes are based on current guidance and will help ensure your payroll processes remain compliant as the new tax year begins in several jurisdictions.

Please note: this is not an exhaustive list. If you would like to discuss how any of the upcoming changes may affect your business, please contact us at payroll@offshoregroup.gg.

Guernsey

In Guernsey, the new Tax Reform Package has been published, with the States intended to debate the latest version in July 2026.

Proposed changes to the package include a 15% personal income tax rate on income up to £28,000, and 20% above that, plus a £600 increase in the personal allowance.

There are also proposed Social Security changes on the table, including a new £11,122 Social Security allowance for employed/self-employed islanders and an additional 2.5% rate for employers/self-employed between the Upper Earnings Limit and £300,000.

Also proposed is an employer contribution increase to 7.6% by 2029.

Action: Employers should note that no action is currently required; any tax and social reform is likely to be effective from 1 January 2028.

Jersey

Given the stable nature of Jersey payroll, there have been no key changes since those announced at the beginning of 2026.

Action: No action is currently advised. All existing guidance remains in effect and employers should continue to process payroll in line with the current rules.

United Kingdom

While nothing significant is due to change this quarter in UK payroll, there are key deadlines and intended future changes to be aware of.

Key deadlines include:

• 6 July: The deadline to submit P11D's. Payments must reach HMRC by 22 July

• 5 July: The deadline for applying for a PAYE Settlement Agreement (PSA) or making amendments to an existing one.

Action: While there is nothing to action right now, it is worth noting that mandatory payrolling of benefits is now phased from April 2027. Cars, vans, fuel and medical benefits are the first mandated benefits to include, with other benefits to be introduced from April 2028. Further guidance on the matter is expected later in 2026.

Employers should make sure that all P11Ds are filed by the deadline.

Ireland

No key changes in Irish payroll since those announced in Q2 2026.

All existing guidelines remain in effect.

Employers should continue to process payroll in line with current rules.

Action: No action is currently advised. All existing guidance remains in effect and employers should continue to process payroll in line with the current rules.

Isle of Man

The Isle of Man payroll environment remains stable, with no material changes since Q2 2026.

Action: While no action is currently advised, employers should remember that from 1 April 2026, the minimum wage is £12.86 for workers aged 18+ and £10.16 for those above compulsory school age but under 18.

If you have any queries about how these updates may impact your organisation, or if you require support in updating your payroll processes, we’re here to help.

📧 Contact us at: payroll@offshoregroup.gg