Payroll Bulletin Q4 2026

As your trusted payroll adviser, we have prepared a summary of the key payroll changes across the UK, Ireland and the Crown Dependencies for Q4 2026.

Please note: the items noted are, in our opinion, the key changes and should not be viewed as an exhaustive list. If you would like to discuss any of the upcoming changes, please contact us at payroll@offshoregroup.gg.

Guernsey

The minimum wage in Guernsey increased from 1 October. Adult wages have risen from a minimum of £12.60 to £13.10 per hour, while wages for workers aged 16 or 17 have gone from £11.35 to £11.80.

With ongoing uncertainty around tax reform in Guernsey, we are expecting confirmation of changes before the next quarterly update.

Recommended action: Update your contracts and payroll software to reflect the new minimum wage levels.

Jersey

Given the stable nature of Jersey payroll, there have been no key changes since those announced at the beginning of 2026. However, there are a couple of noteworthy points:

In August, Jersey Revenue introduced the ITIS effective rate wizard. This is a new digital service to help employers get employees' latest ITIS effective rates and Social Security contribution liability information in real time.

From October, the Jersey Old Age Pension will increase by 4.7%, representing an annual amount of £16,294.

Recommended action: Nothing payroll related at this time.

United Kingdom

There have been no key changes in UK payroll since the previous quarterly bulletin. However, the final quarter of the year brings some key deadlines, future adjustments and operational updates.

• Autumn Budget: due on 28 October. While current Q4 payroll remains unaffected, this announcement will set the critical thresholds, statutory rates and National Living Wage increases for the 2027/28 tax year.

• Employment Rights Act: the changes from last year come into full force from 1 January 2027. This means that employees receive full protection from six months, replacing the previous two years.

• Benefit in Kind Portal: HMRC's dedicated portal goes live in November 2026, meaning registrations can start ahead of the new tax year.

  
  

Recommended action: Tune in for the Budget on 28 October.

Ireland

Q4 is a key quarter for Irish payroll, as October is typically the month of rate changes and the announcement of the budget for the next calendar year. This year is no different.

Effective 1 October, employee PRSI has risen to 4.35% and employer PRSI has stepped up to 11.40% as part of ongoing social fund restructuring.

The upcoming Budget on 6 October will formalise the 2027 tax credit brackets, income tax bands and the proposed legal minimum wage increase to €14.94 per hour. We are expecting changes to allowances and bandings.

Recommended action: Update the PRSI rates in your software if this isn't automated.

Isle of Man

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

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