Payroll Legislation Changes 2025 | Moorepay
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THE LATEST CHANGES IN

Payroll Legislation

Updated September 2025

We bring you the key payroll changes for 2025. Fair pay for social care workers is firmly on the agenda of the Employment Rights Bill, with the introduction of new sector-wide Fair Pay Agreements. The Bill also continues to advance, with proposed reforms to trade union law set to impact employers across the UK. In Northern Ireland, new rights to Bereavement Leave and Pay have been confirmed, alongside wide-ranging proposals for employment rights reforms that could bring major changes for HR and payroll teams in the years ahead.

  • Bills & proposals
  • PAYE
  • Tax
  • General
  • HR Legislation
  • 2025-26 Rates
  • Related blog posts
  • Download the PDF

Bills & proposals

Upcoming changes to be aware of

  • Employment Rights Bill: Trade unions Ongoing
  • Employment rights reform in Northern Ireland Ongoing
  • Social care Fair Pay Agreements  Expected October 2026
  • Northern Ireland Statutory Bereavement Leave & Pay changes Expected April 2026
  • Employment Rights Bill Roadmap for payroll Ongoing
  • Changes to zero hours contracts are coming Expected late 2027
  • Small pension pots consolidator Expected 2030

PAYE

General

  • Neonatal Care (Leave and Pay) Act Expected April 2025
  • Employees’ hours data through PAYE Expected April 2026
  • Reduced NI rates for married persons Effective April 2025

Tax

General

  • Special tax site NICs relief (workplace postcode) Effective April 2025
  • Tax and National Insurance changes coming in 2025 Effective April 2025
  • Making Child Benefit claims quicker and easier for new parents Effective now
  • National Insurance numbers can now be saved to the Apple Wallet Effective now

General

  • Delays to mandatory payrolling Benefits in Kind Expected April 2026
  • New government research on salary sacrifice for pensions To be confirmed
  • The EU Pay Transparency Directive Expected 2026
  • Mandatory disability and ethnicity pay gap reporting on the horizon Pending
  • Useful dates for payroll teams in 2025-26 2025-2026

What's hot?

  • Neonatal Care Leave and Pay
  • Continuing the move to Payrolling Benefits
  • Special tax site NICs relief (workplace postcode)
Payroll legislation guide

Payroll legislation guide

This FREE seasonal guide includes advice on payroll legislative updates as they happen – quarterly advice on all updates in an easy-to-read format.

Download Guide

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Our team of payroll, HR and communications experts are here to help you stay compliant with the latest legislation.

Senior Product Manager - Payroll
Andrew Graham

Andrew Graham

Senior Product Manager - Payroll

Andrew joined Moorepay as part of the Natural HR acquisition in early 2023 where he was also the Senior Product Manager for Payroll. Andrew has been in Product Management for over 10 years and has work on a wide range of products from Mobile Banking Apps, Investment Accounts, Individual giving,  Corporate Giving and Payroll Giving with a focus on product strategy and digital transformation. Working on Payroll Giving products led to  a move working on a number of UK and Irish Payrolls before moving to Natural HR.

Before moving into product management Andrew started his career in television production working on daily live gameshows before moving into live Technology news which covered all the latest developments our of Silicon Valley. This is where he decided that he would rather work create useful user lead technology rather than just covering stories about it.

Outside of Moorepay Andrew enjoys trail running, completing marathons and long hikes with his wife and dog (anything that get him outside in the fresh air).

Product Manager
Ines Fernandes Da Silva

Ines Fernandes Da Silva

Product Manager

Ines joined Moorepay's parent company, Zellis, in October 2016 where she began her career in payroll on the payroll customer service help desk. Thanks to her hard work and passion for payroll, she is now our Product Manager.

In 2021, Ines joined Moorepay's product development team as a Payroll Product Associate. She's now responsible for our legislation roadmap and loves the challenge and excitement that comes with a new role.

Ines is degree qualified and completed her Chartered Management Institute (CMI) Team Leader qualification with Distinction.

When she's not working hard at Moorepay, you'll find Ines on long country walks with her pet Whippet, Buddy.

Content Marketing Executive
Rob Woodward

Rob Woodward

Content Marketing Executive

Originally a performer with a background in screen and playwriting, Rob has transferred his creative writing skills into the content marketing domain.

Rob is responsible for the creation of our HR & payroll content, as well as the delivery of our customer communications.

Also of interest

  • Employment Legislation
  • Managed Payroll
  • Payroll Tax & HR Rates

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