Payroll Legislation Changes 2025 | Moorepay
  • What we do
    • HR
      • HR overview
      • HR & Payroll Software
      • HR Software
      • HR Services
      • Employment Rights Act Consultancy
      • Health & Safety Services
    • Payroll
      • Payroll overview
      • Payroll Software
      • Payroll Outsourcing
      • Emergency Payroll Services
    • Add-on modules
      • People Analytics
      • Performance Management
      • Recruitment
      • Employee Engagement
      • Employee Benefits
      • Employee Discounts
      • Time & Attendance
      • Expense Management
    • All-in-One HR and Payroll Software features

      Expert software for #1 reputation

      Hr & Payroll Software
  • Knowledge Centre
    • Knowledge Centre
      • Search the Knowledge Centre
      • Webinars
      • Blog
      • Guides
      • Templates
      • Brochures
      • Browse by topic
      • Sign up for updates
    • Stay compliant
      • Payroll & HR rates
      • HR legislation
      • Payroll legislation
      • Payroll Compliance Kit
      • HR Compliance Kit
    • Ultimate guides
      • HR software
      • HRMS
      • Payroll outsourcing
      • Payroll software
      • Employee absence
      • Maternity
      • Flexible working
      • Redundancy
    • Global reports
      • Sick pay
      • Employee retention
      • Maternity leave
      • Minimum wage
      • Paid time off
      • What’s hot in HR?
      • What’s hot in payroll?
  • Who we are
    • Moorepay
      • About us
      • What our customers say
      • Sustainability and impact
      • Join our team
    • Customers
      • Customer login
      • HR Hub
      • Employee login support
    • Contact us
      • Get a quote
      • Book a demo
      • Get pricing
    • testimonial feedback on tablet

      Don't just take it from us

      READ TESTIMONIALS
  • Pricing
0345 184 4615 Log In Get a Quote
login phone
  • What we do
    • HR
      • HR overview
      • HR & Payroll Software
      • HR Software
      • HR Services
      • Employment Rights Act Consultancy
      • Health & Safety Services
    • Payroll
      • Payroll overview
      • Payroll Software
      • Payroll Outsourcing
      • Emergency Payroll Services
    • Add-on modules
      • People Analytics
      • Performance Management
      • Recruitment
      • Employee Engagement
      • Employee Benefits
      • Employee Discounts
      • Time & Attendance
      • Expense Management
    • Ad
  • Knowledge Centre
    • Knowledge Centre
      • Search the Knowledge Centre
      • Webinars
      • Blog
      • Guides
      • Templates
      • Brochures
      • Browse by topic
      • Sign up for updates
    • Stay compliant
      • Payroll & HR rates
      • HR legislation
      • Payroll legislation
      • Payroll Compliance Kit
      • HR Compliance Kit
    • Ultimate guides
      • HR software
      • HRMS
      • Payroll outsourcing
      • Payroll software
      • Employee absence
      • Maternity
      • Flexible working
      • Redundancy
    • Global reports
      • Sick pay
      • Employee retention
      • Maternity leave
      • Minimum wage
      • Paid time off
      • What’s hot in HR?
      • What’s hot in payroll?
  • Who we are
    • Moorepay
      • About us
      • What our customers say
      • Sustainability and impact
      • Join our team
    • Customers
      • Customer login
      • HR Hub
      • Employee login support
    • Contact us
      • Get a quote
      • Book a demo
      • Get pricing
    • Ad
  • Pricing
phone 0345 184 4615 Get a Quote Log In
man with laptop on his knees

THE LATEST CHANGES IN

Payroll Legislation

January 2026

We bring you the key payroll changes and developments shaping the year ahead. The Autumn Budget has set the direction of travel, with announcements that will affect payroll operations over the coming years, from statutory costs to longer-term planning. Alongside this, HMRC has introduced new Advisory Electric Rates for company car drivers, adding another layer for payroll teams to navigate. Looking beyond the UK, Ireland is also preparing for change. The introduction of MyFutureFund, its new auto-enrolment pension scheme launching in January 2026, signals a major shift for employers with Irish operations. Find out about these updates and all the other latest compliance changes below.

  • 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

  • New split rates for electric vehicles Effective 1 September 2025
  • 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

  • The Autumn Budget Announced 26 November 2025

General

  • ROI’s MyFutureFund Expected January 2026
  • 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?

  • The Autumn Budget 2025
  • ROI’s MyFutureFund
  • New split rates for electric vehicles
Payroll Compliance Kit

Payroll Compliance Kit

Do you know when the latest complex legislation changes come into effect? Read our free Payroll Compliance Kit to ensure you stay ahead of the curve.

Download Guide

Recent blog posts

Your essential HR & payroll checklist for 2026
Your essential HR & payroll checklist for 2026

As the saying goes, ‘new year, new you’. Yes, we know it’s a phrase that usually belongs in a January gym advert or alongside a soon-to-be-abandoned New Year’s resolution. But…

Neonatal Care Leave: it's impact on pay

We've covered the implications for neonatal care leave for HR teams. But what about its impact on payroll? Luckily for you, Moorepay have the inside scoop. From product forums and…

Diverse business colleagues sitting at a desk in a modern office talking together over a laptop.
Probation periods explained: a practical overview

In this article, we explore what probationary periods are, how long they should be, and why jobs have them. A probationary period is an extremely useful opportunity to ascertain whether…

Brought to you by

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

Cybil Watkins
Product Legislation Manager
Cybill Watkins
Cybil Watkins

Cybill Watkins

Product Legislation Manager

Cybill is Group Product Legislation Manager at Zellis Group, which includes Moorepay, Zellis and Benefex. She's a self-described payroll geek with an obsession for payroll and HR laws, which she uses to advise and educate on everything legislation both within the team and externally. She's also a advocate of neurodiversity in the payroll industry.

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

Contact

0345 184 4615
info@moorepay.co.uk

Address

Lowry Mill, Lees Street
Swinton
Manchester, M27 6DB

Connect

LinkedIn Facebook YouTube

Our TrustScore

Trustpilot

Focus newsletter

© 2026 Moorepay Limited. Company Number: 00891686
  • Homepage
  • About
  • Contact
  • Modern Slavery Act
  • Human Rights Statement
  • Privacy notice
  • Cookie policy
Subsidiary of Zellis