Articles for hospitality businesses

Staff and pay

What the 2027 National Living Wage costs a hospitality business£13.21 from April 2027, and the cost per full-time worker.
Employer National Insurance and the Employment Allowance in 2026/2715% above £5,000, and one £10,500 allowance for a whole group.
Employment Rights Act 2025 dates for hospitality employersWhat is in force now, what starts in January 2027, and what has no date yet.
Statutory Sick Pay from day oneNo waiting days and no lower earnings limit since April 2026.
Salary sacrifice pensions and National Insurance from 2029The £2,000 limit from April 2029 and what it costs on a manager's pension.

Selling a hospitality business before the relief limit fallsThe £500,000 limit from April 2027, and what it adds to the tax on a sale.

Hospitality had the highest insolvency rate again in 2025268 insolvencies per 10,000 businesses, against 167 in manufacturing.

Greater Manchester hospitality by boroughRestaurants, cafés, pubs and hotels in each of the ten boroughs.

Send us your last accounts, a recent VAT return and one payroll run. We will show you what we would change and what it would cost each month.