Payroll Legislation Changes 2025 | Moorepay
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THE LATEST CHANGES IN

Payroll Legislation

Updated May 2025

We bring you the key payroll changes for 2025, including the EU Pay Transparency Directive, which is set to reshape how companies disclose pay and address gender pay gaps, with ripple effects expected for UK businesses competing for top talent across borders. Closer to home, the government has confirmed plans to introduce mandatory disability and ethnicity pay gap reporting in a move that will place transparency and inclusion firmly on the payroll agenda. And finally, in a welcome reprieve for some, HMRC has pushed back the mandatory payrolling of benefits in kind to April 2027, giving businesses extra time to prepare.

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

Bills & proposals

Upcoming changes to be aware of

  • The EU Pay Transparency Directive Expected 2026
  • Mandatory disability and ethnicity pay gap reporting on the horizon Pending
  • Small pension pots consolidator Expected 2030
  • Republic of Ireland Auto-Enrolment delayed to 2026 Expected January 2026
  • 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

  • Useful dates for payroll teams in 2025-26 2025-2026
  • The Spring Statement 2025: What you need to know March 2025
  • New NI categories for investment zones 1 April 2024
  • National Minimum Wage guidance 2024 1 April 2024

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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