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Opera 3, SE, XRL, CIS & Operations
immediate access to accredited Pegasus personnel
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immediate access to accredited Pegasus personnel
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HMRC News
2026/2027 Legislative and Software changes
On this page, we present a Summary of Changes announced by the HMRC for the current year, encompassing Payroll Changes for the 2025-2026 Year End and the 2026-2027 tax year.
For additional guides, detailing Opera 3 and Opera SE Software changes as well as EOY Checklist documents please visit our Support Portal.
Statutory Sick Pay (SSP) changes
Statutory Sick Pay is now payable from the first day of sickness and an employee's entitlement to SSP no longer depends on them having average earnings at least equal to the Lower Earnings Limit (LEL). Employees are to be paid the lower of the flat rate (£123.25 pw for 2026/27) or 80% of their average earnings.
Legislation and Software changes


Statutory Parental Bereavement Pay (Northern Ireland) or "SPBP (NI)" for short
The Northern Ireland Assembly has passed legislation with provisions similar to - although not quite the same as - those that came into effect in England, Wales and Scotland ("GB") in 2020 with respect to supporting bereaved parents. The key differences between SPBP in Northern Ireland and SPBP in the rest of the UK are:
• Access to parental bereavement pay as a Day 1 right in the cases of stillbirth and child death, thereby removing the 26-week continuous employment criterion, which continues to apply in the rest of the UK.
• Inclusion of miscarriage (up to 24 weeks) as part of the bereavement provision, also available from the first day of employment.
Legislation and Software changes
FPS, EPS and NVR Changes
For the 2026–27 tax year, Pegasus have introduced the usual year-on-year updates to support the new tax year. A few points to note are as follows:FPS and EPS updates to include the year-to-date value of Statutory Parental Bereavement Pay (NI) and the associated information. EPS changes to include the year-to-date value of NIC compensation on Statutory Parental Bereavement Pay (NI), and the removal of the “de minimis” state aid declaration. The NVR service was withdrawn by HMRC temporarily in February 2025. No date has yet been given for its reinstatement, and the Calculation and Payroll forms no longer suggest using this service.
Software and legislative changes


Employer Substitute Forms P60
The Form P60 is an annual tax form issued to taxpayers at the end of a relevant tax year. It contains exact information about the earnings, the PAYE and NICs paid during the specified tax year. This year the template has been updated as usual.
Software and legislative changes
Other changes
Version 3.02, recently released by Pegasus, incorporates all these changes for the annual payroll upgrades. Because of the expected deprecation of SMTP within 2026, Pegasus have provided the ability to use MS Graph to authenticate communication. This requires setup in both SAM and Scheduler. For further information, and a full list of enhancements please explore our dedicated section on the Support Portal.
Check other Changes









