The following dates highlight important changes in employment law that UK employers should pay particular attention to and prepare for in the upcoming year.
1 January 2025: Recognition of Swiss Professional Qualifications
The Recognition of Professional Qualifications and Implementation of International Recognition Agreements (Amendment) (Extension to Switzerland etc) Regulations 2024, SI 2024/1379, will come into force.
The regulation will facilitate the mutual recognition of professional qualifications between the UK and Switzerland. This regulation aims to ensure that professionals with qualifications obtained in the UK can have their qualifications recognised in Switzerland and vice versa, thereby promoting smoother professional mobility for professionals seeking to practice in either country.
6 January 2025: New Employment Tribunal Procedure Rules
The Employment Tribunal Procedure Rules 2024, SI 2024/1155, and the Employment Tribunals (Procedure Rules) (Consequential Amendments) Regulations 2024, SI 2024/1156, will be implemented. The legislation will introduce new procedural rules for employment tribunals on 6 January 2025.
20 January 2025: Amendments to TULR(C)A 1992
Amendments to the Trade Union and Labour Relations (Consolidation) Act 1992 (TULR(C)A 1992) will take effect. The amendments will allow employment tribunals to increase or decrease protective awards by up to 25% based on compliance with relevant Codes of Practice.
01 April 2025: Changes to National Minimum Wage
Under the National Minimum Wage (Amendment) (No 2) Regulations 2024 (SI 2024/432) the national minimum wage is set to increase on 1 April 2025. The new hourly rates will be:
- £12.21 for individuals aged 21 and over.
- £10.00 for 18–20-year-olds, £7.55 for 16–17-year-olds.
- £7.55 for apprentices.
06 April 2025: Changes to National Insurance Contributions
Under the National Insurance Contributions (Secondary Class 1 Contributions) Bill, several changes will be introduced:
- The rate of secondary Class 1 employer National Insurance contributions (NICs) will increase from 13.8% to 15%.
- The threshold at which employers become liable to pay these contributions will be reduced from £9,100 to £5,000.
- The Employment Allowance will increase from £5,000 to £10,500.
- The eligibility threshold of employer secondary Class 1 NICs liabilities of less than £100,000 in the previous tax year will be removed.
01 September 2025: Failure to Prevent Fraud Provisions
Provisions relating to the failure to prevent fraud under the Economic Crime and Corporate Transparency Act 2023 will come into force, introducing a new offence for large corporations or partnerships failing to prevent fraud by associated persons, with unlimited fines for non-compliance, emphasizing corporate accountability.
01 December 2025: Financial Services and Markets Act 2023 Provisions
Additional provisions of the Financial Services and Markets Act 2023 will come into force, further impacting employers in the financial sector. These changes aim to enhance regulatory oversight and ensure market integrity.