In summary
2025 looks set to be a challenging year for employers. FSB lobbying managed to protect the smallest employers from changes announced in the Autumn Budget 2024, but those with larger numbers of staff will see significant cost increases due to changes in Employer National Insurance contributions. I’m sure many of you have done the calculations and are considering making difficult decisions. Remember: FSB provides 24/7 HR and Employment Law advice, should you need it.
Featured news and events
Scottish Covid-19 Inquiry
The Federation of Small Businesses appeared before Lord Brailsford, who is leading the Scottish Covid-19 Inquiry to give evidence on the impact that the pandemic had on Scotland’s smaller businesses. Throughout the pandemic, FSB helped countless businesses to access the support they needed to survive and also lobbied government constantly to open up new streams of financial support for businesses. FSB told the Inquiry of the difficulties some businesses had in accessing support and interpreting guidance, and explained the nature of interactions with local and national government, focusing on the lessons that need to be learned for the future.
You can read more about FSB’s evidence to the Inquiry here and view the full session here
Scotland Virtual Networking
Get 2025 off to a productive start by attending networking events. It's a lovely community of folk and it is open to members and non-members. Our virtual session on 16 January is hosted by our North of Scotland Development Manager, Mike Duncan and is a great opportunity to grow your network and make meaningful connections. Book your free place here.
In other news
EU’s new General Product Safety Regulation
FSB calls for better export support as EU's new product safety rules came into effect. Commenting on the EU’s new General Product Safety Regulation, which came into effect on 13 December, Tina McKenzie, Policy Chair at the Federation of Small Businesses, said: “The EU’s upcoming General Product Safety Regulation will be a real barrier to international trade for some of our small firms looking to export to EU member states, but also move goods to Northern Ireland. Governments from both sides should look at removing unnecessary trade barriers, not least those arising from the product safety rules, for small businesses in the UK-EU Trade and Cooperative Agreement review in 2026.”
Read the full press release here.
Argyll and Bute Council Business Start-up Grant
The aim of this grant is to help new businesses to establish and grow, by assisting with start-up costs. Open to those in the Argyll and Bute Council area grants of up to £1,000 are available for full-time businesses (35 or more hours per week) and up to £500 for part-time businesses (16 to 34 hours per week). More and apply here.
Still in the news
Highland Visitor Levy Consultation launches
The Latest HMRC Employer Bulletin
The December/January edition of the HMRC Employer Bulletin brings you all the latest HMRC updates and guidance to support employers, payroll professionals and agents.
Included in this edition are important updates on:
- Employer National Insurance contributions and Employment Allowance changes announced at Autumn Budget 2024
- Automatic enrolment duties for festive season workers
- Confirming plans to mandate the reporting of benefits in kind through payroll software from April 2026
- The official rate of interest from 6 April 2025
- Investment Zone employer National Insurance contributions relief guidance
- Helping your employees top up their State Pension
The next HMRC Employer Bulletin will be out in February.
More news and activity near you
Get in touch
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