James Whitfield FCCA
Expert reviewer — employment costs, payroll and business finance
Role on this site
James Whitfield reviews employment cost, payroll and financial content on The Small Team Builder. His review covers the accuracy of statutory figures (employer National Insurance rates and thresholds, pension qualifying-earnings bands, Employment Allowance rules), the arithmetic of cost calculations, and the accuracy of financial disclosures.
James does not review general employment-law process content, HR guidance, management advice or commercial product recommendations. Pages he has reviewed carry a "Reviewed by James Whitfield FCCA" label. Pages he has not reviewed do not carry that label.
Professional background
James Whitfield is a Fellow of the Association of Chartered Certified Accountants (FCCA). He has 18 years of experience advising UK small and medium-sized businesses on employment costs, payroll, business finance and tax compliance.
His work with SMEs has included advising on employer National Insurance obligations, auto-enrolment pension duties, Employment Allowance eligibility, and the financial modelling of employment costs for businesses making their first or early hires.
What he reviews on this site
- Statutory employer NI rates, thresholds and calculation methodology
- Pension auto-enrolment rates and qualifying-earnings band figures
- Employment Allowance rules and eligibility
- PAYE and payroll-related factual claims
- Employment cost calculator formulas and arithmetic
- Tax-year-dependent financial figures
What he does not review
- Employment law process (dismissal, disciplinary, redundancy, contracts)
- HR management guidance and people-management advice
- Commercial product recommendations (Tide, Capital on Tap)
- General business strategy or delegation content
Accuracy note: James Whitfield's review confirms the accuracy of statutory figures and calculation methodology at the date of review. Tax rates and thresholds change. Always check current rates on GOV.UK and The Pensions Regulator before relying on any figure.
Credentials
James Whitfield
FCCA, Chartered Certified Accountant — 18 years advising UK SMEs on employment costs, payroll and business finance
Last review activity
5 August 2026
Review scope
Employment costs, payroll, statutory rates and financial calculations only.
Pages reviewed by James Whitfield
Only pages listed here carry a James Whitfield review label. Review covers the scope stated for each page.
Employee Cost Calculator UK 2026/27
Reviewed 5 August 2026
Review scope: Statutory rates, NI thresholds, Employment Allowance treatment, pension qualifying-earnings band and formula accuracy for the 2026/27 tax year.
What does your first employee actually cost? (UK)
Reviewed 5 August 2026
Review scope: Employment cost breakdown, statutory on-costs and tax-year figures.
Hiring Your First Employee in the UK (hub page)
Reviewed 5 August 2026
Review scope: Employer NI, pension, Employment Allowance and PAYE references.