The Employment Rights (Increase of Limits) Order 2025 increased limits on various employment tribunal awards and payments, reflecting inflation.

This Order, effective April 6, 2025, increases limits for various awards and payments under UK employment legislation.

The increases, detailed in a schedule, reflect a 2.7% rise in the Retail Prices Index between September 2023 and September 2024.

The Order revokes the 2024 version and sets transitional provisions to manage cases predating the new limits.

Increases apply to compensation for unfair dismissal, unlawful inducement, union expulsion and others as well as guarantee payments.

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 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 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.

The regulations amended the Social Security (Contributions) Regulations 2001 by increasing the Class 2 National Insurance contribution for share fishermen to £4.15.

The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2025, effective April 6th, 2025, amend the Social Security (Contributions) Regulations 2001.

Specifically, the amendment increases the Class 2 National Insurance contribution rate for share fishermen from £4.10 to £4.15.

These changes are consequential to annual adjustments to national insurance rates and are based on pre-determined indexation formulas.

A Tax Information and Impact Note was not prepared due to the routine and predetermined nature of the adjustments.