HMRC has published the latest edition of the Employer Bulletin. This guidance for employers, and their agents, includes articles on: reporting PAYE information in real time when payments are made early at Christmas preventing and correcting payroll errors Health and Social Care - National Insurance contribution increase UK-Swiss Convention on Social Security Coordination COVID-19 - summary of guidance published by HMRC VAT Reverse Charge on construction and building sites reporting benefits and expenses in real time notifying HMRC when you stop employing people. Please contact us for help with employment matters. Internet link: Employer Bulletin