The 2025 regulations amended existing statutory maternity pay regulations to increase the additional payment to small employers from 3.0% to 8.5% of statutory maternity pay.

These regulations, effective April 6th, 2025, amend the 1994 Statutory Maternity Pay regulations concerning compensation for small employers.

They increase the additional payment small employers receive from 3% to 8.5% of statutory maternity pay.

This change applies across the UK, with specific provisions for Northern Ireland.

The amendment is based on a pre-determined formula and is projected to have minimal impact on the private, voluntary, or community sectors.

The Order appointed several individuals as His Majesty's Inspectors of Education, Children's Services, and Skills.

The Inspectors of Education, Children’s Services and Skills Order 2025, effective March 13, 2025, appoints several individuals as His Majesty’s Inspectors of Education, Children’s Services and Skills.

The appointments are made under the authority of the Education and Inspections Act 2006 and aim to maintain standards within these crucial sectors.

The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025 amended several existing regulations to include statutory neonatal care pay.

These regulations amend existing UK legislation to incorporate statutory neonatal care pay, as introduced by the Neonatal Care (Leave and Pay) Act 2023.

The amendments update the Statutory Payment Schemes (Electronic Communications) Regulations 2002 and Income Tax legislation (Pay As You Earn Regulations 2003 and Construction Industry Scheme Regulations 2005) to include references and administrative processes related to this new parental benefit.

The changes streamline administration and ensure consistent legal treatment of statutory neonatal care pay.

The 2025 regulations amended the 2018 Help-to-Save Accounts Regulations by adjusting eligibility criteria for Universal Credit claimants and removing a reference to the national living wage.

The Help-To-Save Accounts Regulations 2025 amend the 2018 regulations governing Help-to-Save accounts.

Key changes include lowering the minimum earned income requirement for Universal Credit claimants to £1 and removing the reference to the national living wage in eligibility criteria.

The amendments aim to simplify eligibility and broaden access to the savings scheme for low-income individuals.

The Social Security (Contributions) (Amendment No. 3) Regulations 2025 were enacted, amending the 2001 regulations to exclude qualifying tax redress payments from National Insurance contribution calculations for certain pension scheme members.

These regulations, effective April 6, 2025, amend the Social Security (Contributions) Regulations 2001.

They exclude the qualifying amount of tax redress payments from earnings calculations for Class 1 National Insurance contributions.

This applies to tax redress payments made to members of MPs', Senedd, and Northern Ireland Assembly pension schemes as compensation for tax liabilities arising from a pension calculation method change.

The regulations amended the Social Security (Contributions) Regulations 2001 to clarify Real Time Information (RTI) reporting requirements for employers regarding employee earnings relative to the secondary threshold.

The Social Security (Contributions) (Amendment No. 2) Regulations 2025, effective April 6th, 2025, amend the 2001 Social Security (Contributions) Regulations.

Specifically, they modify the reporting requirements for Real Time Information (RTI) employers.

The amendment clarifies that employers must report earnings information to HMRC unless employee earnings fall below either the lower earnings limit or the secondary threshold, whichever is lower.

This ensures consistent reporting even when the secondary threshold is below the lower earnings limit.

A Tax Information and Impact Note was deemed unnecessary due to the absence of substantive tax policy changes.

The 2025 regulations amended the 2003 PAYE Regulations by defining a 'secondary threshold' and modifying calculations for first relevant payments.

The Income Tax (Pay As You Earn) (Amendment) Regulations 2025, effective April 6, 2025, amend the 2003 PAYE Regulations.

Key changes include defining a 'secondary threshold' aligned with the 1992 Social Security Contributions and Benefits Act and modifying regulations 47(2), 48(2), 49C(2), and 49D(2) to use either the lower earnings limit or the secondary threshold (whichever is lower) for initial payments.

The amendments aim to enhance clarity and consistency in income tax deduction calculations.

The 2025 regulations amended several National Health Service pension schemes to correct errors, update tax provisions, add neonatal care leave, and improve calculation accuracy, with some changes taking effect retrospectively.

The National Health Service Pension Schemes (Amendment) Regulations 2025 amend multiple NHS pension scheme regulations, primarily correcting errors and inconsistencies, updating tax provisions following the abolition of the lifetime allowance, improving leave provision, and enhancing calculation accuracy.

These changes affect various NHS pension schemes introduced in 1995, 2000, 2008, and 2015, with several provisions applied retrospectively.