Changes to Employee Benefits and Key New Regulations for Businesses and Individuals. Whether you're self-employed or run a limited company, the 2025/26 tax year brings several important changes—impacting Employer National Insurance Contributions (NICs), minimum wage rates, company size thresholds, and Capital Gains Tax (CGT), among others.

The well-known restaurant chain Ping Pong has replaced its 12.5% service charge with a new optional 15% ‘brand’ charge.