Brazil – eSocial: Layouts v1.3 (NT 04/2025) revised – payroll reporting spec update

Brazil eSocial updated Layouts v1.3 (NT 04/2025, Aug 26, 2025), revising payroll data structure/validation for events such as S-1200 earnings and S-1210 payments.

Aug 28, 2025 1 min read

United Kingdom – HMRC: Employer PAYE dispute reporting moves online

HMRC’s Aug 2025 Employer Bulletin confirms a new online form for PAYE disputed charges (from July 31, 2025); helplines/webchat will stop accepting disputes from Aug 31, 2025.

Aug 28, 2025 1 min read

United Kingdom – HMRC: Advisory Fuel Rates (company cars) updated

HMRC updated Advisory Fuel Rates on Aug 22, 2025, for tax-free mileage reimbursements and private fuel repayments; employers should use the new rates for expenses.

Aug 28, 2025 1 min read

Canada: CRA Q4-2025 Payroll Remittance Interest Rates

CRA set Q4-2025 prescribed interest rates: 7% on overdue remittances, 3% on corporate overpayments, and 5% on non-corporate overpayments, effective Oct 1–Dec 31, 2025.

Aug 28, 2025 1 min read

India — EPFO: ECR must capture correct gross wages from wage month August 2025

India EPFO: From Aug 2025, employers must report employees’ correct gross wages in ECR; mandatory compliance.

Aug 25, 2025 1 min read

US IRS: Payroll Deadlines Postponed to Feb 2, 2026 in Disaster Counties

US IRS: West Virginia (Marion & Ohio) storm relief — tax & payroll deadlines deferred to Feb 2, 2026.

Aug 25, 2025 1 min read

Spain Social Security: Local Mission Staff Assimilated as ‘Officials’ (EU/EEA/CH/UK)

Spain (Aug 2025): Local staff at missions in EU/EEA/CH/UK now under Spanish Social Security; 6-month registration window.

Aug 25, 2025 1 min read

UK HMRC Employer Bulletin (Aug 2025): Payroll, P11D, PSA, Disputes & Employment Rights Bill

HMRC’s Aug 2025 Employer Bulletin covers payroll updates: P11D/P11D(b) filing, PSA payments, PAYE disputed charges, and guidance on the Employment Rights Bill.

Aug 25, 2025 1 min read

Italy – July Payroll Withholdings (F24) Due 20 Aug 2025

Monthly PAYE (July wages) due 20 Aug 2025 via F24; deadline shifts to next business day if holiday.

Aug 21, 2025 1 min read

Portugal – IRS PAYE: new withholding tables for Aug–Sep and from 1 Oct 2025

Despacho 8464-A/2025 issues new withholding tables—valid 1 Aug–30 Sep 2025, with updated tables from 1 Oct 2025

Aug 20, 2025 1 min read

Ireland – Online portal for PAYE Exclusion Orders now live; guidance updated

Revenue eBrief 158/25: PAYE Exclusion Orders manual updated; online applications via myAccount/ROS.

Aug 20, 2025 1 min read

South Africa – e@syFile™ beta now 20 Aug–5 Sep; mid-September release for Interim EMP501

SARS beta-testing updated e@syFile™ Employer (20 Aug–5 Sep) before mid-Sep release for Interim Reconciliation (202508), with new codes and validation tweaks.

Aug 20, 2025 1 min read