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