Payroll Legislation Changes 2025 | Moorepay
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THE LATEST CHANGES IN

Payroll Legislation

Updated July 2025

We bring you the key payroll changes for 2025, including plans to reform zero hours contracts are gathering pace, with proposals aimed at providing greater security for casual workers and new responsibilities for employers to consider. The Employment Rights Bill is also making progress, with the government announcing their roadmap for rolling out the legislation. And in a move that could influence long-term payroll strategy, the government has launched new research into salary sacrifice for pensions, exploring how these schemes affect workers' financial wellbeing.

  • 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 Roadmap for payroll Ongoing
  • Changes to zero hours contracts are coming Expected late 2027
  • Small pension pots consolidator Expected 2030
  • Delays to mandatory payrolling Benefits in Kind Expected April 2026
  • Statutory Sick Pay (SSP) reforms Pending

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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Brought to you by

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
Payroll Product Associate
Ines Fernandes Da Silva
Content Marketing Executive
Rob Woodward

Also of interest

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

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