Autumn Budget 2025

The 2025 Autumn Budget has introduced a range of significant payroll measures that are set to reshape how businesses operate.  

Understanding these changes and their impact is vital for compliance.  

Whether you’re managing payroll for a small business or overseeing operations across multiple entities, this guide will equip you with the knowledge needed to stay ahead, covering:

  • Salary sacrifice pensions 
  • Electric vehicle mileage tax
  • Dividend tax increase
  • National Minimum Wage (NMW), Tax and NI thresholds
  • Student loans 
  • Payrolling benefits 
  • Statutory Parental Bereavement Leave and Pay (Northern Ireland)
  • Employment Rights Bill
  • Staying ahead of change

“This latest Budget reinforces what we’ve long anticipated: legislative changes are accelerating with a direct impact on HR and payroll operations across the country.” 

Stephanie Coward, Managing Director, HCM at IRIS.

Budget 2025 guide HC V2 opt 792 | Autumn Budget 2025 

Payroll updates and business implications

Staying ahead of these updates is crucial to ensure your business remains compliant and avoids unnecessary risks or penalties. 

You don’t have to face these changes alone! 

To help you navigate these updates with confidence, we’ve summarised the key insights from our recent webinar, where our payroll experts, Senior Learning & Development Payroll Specialist Vanessa Aradia and Senior Product Manager David Kisiakybroke down the Budget and provided practical guidance.  

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