Employment Costs

ACS is calling on all retailers to complete its 2026 Employment Survey.

The survey invites you to share your views on employment policy and practices, including the current and future National Living Wage rates, changes to Employer NICs, statutory sick pay, and more.

Findings from the survey will help to inform ACS' submission to the Low Pay Commission as well as our employment policy work to ensure that local shops across the UK are able to receive proper support with all aspects of employment.

There are a number of employment and tax

A number of employment and taxation updates are coming into effect from April 2026. To help retailers prepare, we’ve set out the key changes below, along with links to further guidance.

Employment changes

A number of employment and taxation updates are coming into effect from April 2026. To help retailers prepare, we’ve set out the key changes below, along with links to further guidance.

Employment changes

ACS is reminding retailers about new gui