| Fri 1 Jan 2027 | Unfair dismissal: 6-month qualifying period, no cap on compensationFor dismissals with an effective date of termination on or after 1 January 2027, employees need 6 months’ service (not 2 years) for ordinary unfair dismissal protection, and the cap on the compensatory award is removed. Review probation periods and dismissal processes before this date. | All employers in Great Britain | More employees can bring a claim, and awards are no longer capped. | [1][2] |
|---|
| Thu 1 Apr 2027 | New National Minimum Wage and National Living Wage ratesMinimum wage rates change on 1 April every year. The 2027 rates had not been announced on 28 Sep 2026: the Low Pay Commission advises government by the end of October 2026. Current National Living Wage (21 and over): £12.71 an hour. | Every employer | Not paying the minimum wage is a criminal offence; arrears must be paid immediately. | [4][5][18] |
|---|
| Sun 4 Apr 2027 | Gender pay gap: publish your 5 April 2026 snapshot figuresReport and publish within a year of the snapshot date, so by 4 April 2027. It falls on a Sunday in 2027, so aim for the Friday before. | Private and voluntary sector employers with 250 or more employees on 5 April 2026 | A legal duty for employers in scope. | [6] |
|---|
| Mon 5 Apr 2027 | Gender pay gap snapshot date (2027 report)Count your employees on this date. If you have 250 or more, your 2027 figures are due by 4 April 2028. Public authorities mostly use 31 March. | Private and voluntary sector employers | Missing data on the snapshot date makes the report hard to produce later. | [6] |
|---|
| Tue 6 Apr 2027 | Company cars, vans, fuel and medical benefits must be payrolledFrom 6 April 2027 you must report and tax company cars, vans, car and van fuel and medical benefits through payroll software in real time, including Class 1A National Insurance. Most remaining benefits follow from 6 April 2028; employer-provided loans and accommodation stay on the year-end process. HMRC says the detailed scope is set by regulations announced at Budget 2026. | Employers who provide benefits in kind | Set up your payroll software before the first pay run of the tax year. | [7] |
|---|
| Mon 31 May 2027 | Give employees their P60 (2026 to 2027)Give a P60 to every employee on your payroll on 5 April 2027, on paper or electronically. 31 May 2027 is a bank holiday, so send them before. | Employers | A legal duty: employers must provide it by 31 May. | [8][17] |
|---|
| Tue 6 Jul 2027 | P11D and P11D(b) for 2026 to 2027Report expenses and benefits, give employees a copy and report your Class 1A National Insurance. | Employers who provided expenses or benefits not payrolled | £100 per 50 employees for each month or part month the P11D(b) is late. | [9] |
|---|
| Thu 22 Jul 2027 | Pay Class 1A National Insurance (2026 to 2027)Pay electronically by 22 July (a cheque must arrive by 19 July). | Employers with a Class 1A bill | Interest and penalties on late payment. | [9] |
|---|