Cryptic crossword clue
The first person blocking end-of-year payments steps down 10

The most common and most likely answer to this crossword clue is the 10 letter word DECREMENTS

I've seen this crossword clue in The Times
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Buddy explains!

The straight part
We know that "steps down" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case steps down = decrements.
The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does DECREMENTS mean?

DECREMENTS verb
  1. To decrease a value by a basic quantity unit.

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