Hi Everyone,
Please find below a summary of the key legislative changes which will impact upon your business planning for 2025:
Disclosure Scotland
Our clients who have ‘regulated roles’ within their organisation should be aware that the Protecting Vulnerable Groups (PVG) scheme becomes a legal requirement from 1 April 2025, with the introduction of new regulated roles. You must assess your organisation’s roles against the criteria for regulated roles. You can do this by reviewing the Disclosure Act schedules on ‘regulated roles’ with children and protected adults, and explanatory notes. Feel free to get in touch with us for further guidance.
Employers National Insurance
Increase in Employers NI from 13.8% to 15%. The salary threshold at which payments start will drop from £9,100 to £5,000.
National Minimum Wage Rates
Effective from 1 April 2025
Workers aged 21+: £12.21 per hour
Workers aged 18-20: £10.00 per hour
Workers aged 16 & 17: £7.55 per hour (includes apprentices)
Accommodation offset: £10.66 per day
New Statutory Rates
Rates apply from 6 April 2025
Statutory maternity, paternity, shared parental, adoption, neonatal & parental bereavement pay: £187.18 per week.
Lower earnings limit will increase to £125 per week.
Statutory sick pay: £118.75 per week
As always if you have any questions regarding the above or if you’d like to discuss these or any other points further please give one of our expert team a call or get in touch via our Contact Form.
