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Why now is the perfect time to review your payroll processes

17th March 2025

With the new tax year just around the corner, businesses are facing several significant changes that could impact their payroll processes. From increases to the National Minimum Wage to adjustments in National Insurance Contributions, along with payrolling benefits becoming mandatory, now is the ideal time to review your payroll processes to ensure they are compliant, efficient, and fit for the future. Rowleys’ Payroll Manager, Rebecca Gotch, explains more about the forthcoming changes.

National Minimum Wage increases

From 1st April 2025, the National Minimum Wage (NMW)  is set to rise significantly, with the hourly rate for workers aged 21 and over increasing to £12.21. This uplift will not only affect the lowest-paid workers but could also have a knock-on effect on overall salary structures and payroll budgets. Businesses need to plan ahead to ensure they are prepared to meet these new obligations and avoid the risk of underpayment penalties.

National Insurance Contribution changes

In April, employers’ National Insurance Contributions (NICs) will also increase from 13.8% to 15%, in addition the threshold for NIC is also decreasing – currently employers pay NIC on earnings over £758 per month, from April NIC will be payable on earnings over £416 per month.

Rising wages will also mean higher NIC liabilities, increasing the per-employee cost of employment.

Payrolling benefits in kind: Are you prepared for the deadline?

From April 2026, payrolling benefits in kind will become mandatory for most employee benefits, replacing traditional P11D forms. Although the deadline may seem far off, businesses need to start preparing now to ensure a smooth transition.

Moving to payrolling benefits can streamline processes, improve reporting accuracy, and give employees real-time visibility of their benefits. However, the switch requires careful planning, system updates, and communication with employees – all of which take time to implement.

Act now to get ahead, avoid last-minute pressure, and unlock the advantages of payrolling benefits for your business.

Why review your payroll now?

These upcoming changes highlight the importance of reviewing your payroll processes proactively rather than reactively. A comprehensive payroll review can help identify:

How Rowleys can help

Our Payroll Healthcheck service offers an independent review of your payroll processes, helping you to identify areas for improvement and ensure you are fully prepared for the changes ahead. With expert insight and practical recommendations, we can help you with the complexities of payroll compliance while maximising efficiency.

If you’d like to find out more about how our Payroll Healthcheck could benefit your business, get in touch with Rebecca Gotch today.

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