HR Calendar 2025 for the UK: A Comprehensive Guide for Indus Payroll Users

As we step into 2025, HR professionals in the UK face a landscape of
evolving regulations, compliance requirements, and legislative changes. This guide provides a month-by-month breakdown of key dates and insights to help Indus Payroll users navigate the year effectively.

Important HR and Payroll Dates

April 2025

• 1st April 2025: New rates for the National Living Wage and National Minimum Wage come into effect:
  • National Living Wage (21+): Increases to £12.21 per hour.
  • National Minimum Wage (18-20): Increases to £10.00 per hour.
  • National Minimum Wage (Under 18): Increases to £7.55 per hour.
  • Apprentice Rate: Increases to £7.55 per hour.
• 5th April 2025: End of the 2024-2025 tax year. This marks the end of the payroll year and is crucial for year-end filing. Indus Payroll’s automated year-end processing ensures a smooth transition.
• 6th April 2025: Start of the new tax year (2025-2026). New tax and NICs bands and thresholds become effective. Use Indus Payroll to easily update these changes in your payroll system.

May 2025

• 31st May 2025: Deadline for issuing P60 forms to employees. Indus Payroll can generate these forms efficiently, saving you time and reducing errors.

July 2025

• P11D Deadlines: Submission of P11D forms for benefits and expenses not included in payroll processing. Ensure timely submission to avoid penalties. Indus Payroll’s reporting features can help track these benefits accurately.

October 2025

• 19th October (Postal) / 22nd October (Electronic): Deadline for Class 1B NIC and tax payments. Encourage electronic submissions to avoid postal delays. Indus Payroll supports electronic submissions for streamlined compliance.

Bank Holidays

• Good Friday: 18th April 2025
• Easter Monday: 21st April 2025
• Early May Bank Holiday: 5th May 2025
• Spring Bank Holiday: 26th May 2025
• Summer Bank Holiday: 25th August 2025
• Christmas Day: 25th December 2025
• Boxing Day: 26th December 2025

Employment Law and Tax Year Changes (2025-26)

Statutory Pay Changes

• Statutory Maternity and Adoption Pay: Increases to £187.18 per week from £184.03.
• Statutory Sick Pay: Check for any updates, as these can change annually. Indus Payroll can help you stay on top of these changes with automatic updates.

National Insurance Contributions

• Secondary Threshold Reduction: Decreases from £9,100 to £5,000 per annum.
• Main Rate Increase: Rises from 13.8% to 15% for employer NICs.
• Employment Allowance: Increases to £10,500 and removes the £100,000 restriction. Use Indus Payroll to adjust these changes in your payroll calculations.

Income Tax Brackets and Workplace Pensions

• Tax Year Changes: New tax brackets and thresholds apply from 6th April 2025. Monitor these for payroll adjustments. Indus Payroll’s flexible configuration options ensure you can easily update these changes.
• Workplace Pensions: Ensure compliance with auto-enrolment regulations. No major changes are announced, but review your scheme to ensure it remains compliant. Indus Payroll can help manage pension contributions efficiently.

Employment Rights Bill

• Flexible Working: Expect increased focus on flexible and hybrid working arrangements.
• Statutory Leave Updates: Monitor for any changes in statutory leave entitlements. Indus Payroll’s leave management features can help you adapt to these changes.

Best Practices for HR Teams Using Indus Payroll

Preparing for Legislative Changes

• Policy Audits: Review employee handbooks and contracts to align with new legislation. Use Indus Payroll’s reporting tools to track compliance.
• Manager Training: Equip managers with knowledge on new leave entitlements and flexible work policies.
• Technology Investments: Leverage Indus Payroll’s advanced features to streamline compliance tracking and payroll management.
• Proactive Communication: Keep employees informed about policy changes to build trust and minimise resistance.

Managing Payroll and Employee Benefits

• Payroll Integration: Ensure seamless integration of payroll and benefits systems using Indus Payroll.
• Compliance Monitoring: Stay updated on PAYE deadlines and NIC changes with Indus Payroll’s alerts and notifications.
• Employee Engagement: Foster a culture of transparency and engagement from recruitment onwards, supported by Indus Payroll’s employee self-service features.

Compliance Tips

• Data Protection: Ensure GDPR compliance and maintain robust data security measures. Indus Payroll priorities data security to protect your employee data.
• Health and Safety: Regularly review and update health and safety policies.
• Equality and Diversity: Implement inclusive practices and monitor diversity metrics.

By following this HR calendar and leveraging Indus Payroll’s capabilities, UK businesses can navigate the complexities of 2025 with confidence, ensuring compliance, efficiency, and a positive work environment.