Last updated 09 September 2026

IRIS GP Payroll - Release notes: 2025

Version numbers don't reliably indicate a calendar month or release date. Sections below are dated by version number only.

Release 2025.12.10

FPS

We have corrected an issue where FPS submissions were failing if a Pension Death Benefit had been processed in payroll.

Employee Details

We have corrected an issue some customers were experiencing when trying to save an employee record and move to the next employee record.

P60s

We have made the wording clearer on a message that displays when you attempt to print P60s and there are no employees with P60 information.

myePayWindow

We have corrected an issue where published payslips were showing tax rounded to the nearest pound.

Release 2025.11.9

NHS Pension Scheme - Northern Ireland

We have implemented changes to the NHS Pension Scheme (Northern Ireland), as per guidance from the HSC Pension Service. We have made the following software amendments from 1 April 2025:

Updates to employee pension tiers

Employee NHS Pension rates

Tier	Pensionable pay used to determine the contribution rate	Contribution rate
1	£0.00 to £13,259.00	5.20%
2	£13,260.00 to £27,288.00	6.70%
3	£27,289.00 to £33,247.00	8.50%
4	£33,248.00 to £49,913.00	10.00%
5	£49,914.00 to £63,994.00	10.90%
6	£63,995.00 and above	12.70%

To view the NHS Pension Scheme tiers and rates in use, go to Setup/Options | 12 - Tax/NI Parameters | Pension Parameters | NHS Pension Parameters.

Employer NHS Pension rate

The employer NHS Pension rate remains at 23.20% in 2025/2026.

Rates, tiers and thresholds shown above were correct when this page was published. Always check the current figures with the HSC Pension Service before making decisions based on them.

Set contribution rate

As the changes to HSC Pension Service (Northern Ireland) were announced after the year-end version of IRIS GP Payroll (2025.10) was released, if you had already performed year-end routines and transferred employees into the 2025/2026 tax year, employee pension rates will have been set using the tiers that applied in 2024/2025. Once you install the IRIS GP Payroll patch (2025.11.9), the system re-sets the employee pension rate using the correct tiers. How the system applies the pension rates depends on whether you had already transferred employees into the new tax year, and calculated payroll:

I have not yet performed end-of-year transfer

If you have not yet performed the end-of-year transfer into 2025/2026, the system automatically applies the pension tiers and rates applicable from 1 April 2025 as part of the year-end transfer routine.

I have performed end-of-year transfer, but have not calculated payroll in 2025/2026

If you have already performed the end-of-year transfer into 2025/2026, but have not yet calculated payroll for April 2025, the system automatically applies the pension tiers and rates applicable from 1 April 2025 during the payroll calculation process.

I have performed end-of-year transfer, and have calculated payroll in 2025/2026

If you have already performed the end-of-year transfer into 2025/2026, and have also calculated payroll for April 2025, you will need to recalculate the period so the system applies the pension tiers and rates applicable from 1 April 2025.

Release 2025.11.4

NHS Pension Scheme - England and Wales

We have implemented changes to the NHS Pension Scheme (England and Wales), as per guidance from the NHS Pension Scheme. We have made the following software amendments from 1 April 2025:

Updates to employee pension tiers

Employee NHS Pension rates

Tier	Pensionable pay used to determine the contribution rate	Contribution rate
1	£0.00 to £13,259.99	5.20%
2	£13,260.00 to £27,288.99	6.50%
3	£27,289.00 to £33,247.99	8.30%
4	£33,248.00 to £49,913.99	9.80%
5	£49,914.00 to £63,994.99	10.70%
6	£63,995.00 and above	12.50%

To view the NHS Pension Scheme tiers and rates in use, go to Setup/Options | 12 - Tax/NI Parameters | Pension Parameters | NHS Pension Parameters.

Employer NHS Pension rate

The employer NHS Pension rate remains at 14.38% in 2025/2026.

Rates, tiers and thresholds shown above were correct when this page was published. Always check the current figures with the NHS Pension Scheme before making decisions based on them.

Set contribution rate

As the changes to the NHS Pension Scheme (England and Wales) were announced after the year-end version of IRIS GP Payroll (2025.10) was released, if you had already performed year-end routines and transferred employees into the 2025/2026 tax year, employee pension rates will have been set using the tiers that applied in 2024/2025. Once you install the IRIS GP Payroll patch (2025.11.4), the system re-sets the employee pension rate using the correct tiers. How the system applies the pension rates depends on whether you had already transferred employees into the new tax year:

I have not yet performed end-of-year transfer

I have performed end-of-year transfer, but have not calculated payroll in 2025/2026

I have performed end-of-year transfer, and have calculated payroll in 2025/2026

Release 2025.10

NHS Pension Scheme

We have updated the pension tiers for the NHS Pension Scheme for 2025/2026, in accordance with guidance received from the relevant NHS Pension Scheme agencies. Changes apply from 1 April 2025. To view the tiers and rates in use, go to Setup/Options | 12 - Tax/NI Parameters | Pension Parameters | NHS Pension Parameters and choose the relevant date from the effective drop-down menu.

NHS Pension Scheme - England and Wales

At the time of writing, NHS Pension Scheme England and Wales had not announced any changes to contribution rates and tiers for members from 1 April 2025, so the same rates and tiers used from 1 April 2024 apply in IRIS GP Payroll from 1 April 2025. If NHS Pension Scheme announces late changes to apply from 1 April 2025, we will provide a further update.

Values below are the same as those in use for 2024/2025.

Tier	Pensionable pay used to determine the contribution rate	Contribution rate
1	£0.00 to £13,259.99	5.20%
2	£13,260.00 to £26,831.99	6.50%
3	£26,832.00 to £32,691.99	8.30%
4	£32,692.00 to £49,078.99	9.80%
5	£49,079.00 to £62,924.99	10.70%
6	£62,925.00 and above	12.50%

The employer NHS Pension rate remains at 14.38% in 2025/2026.

Rates, tiers and thresholds shown above were correct when this page was published. Always check the current figures with the NHS Pension Scheme before making decisions based on them.

NHS Pension Scheme - Scotland

We have implemented changes to the NHS Pension Scheme Scotland, as per guidance from SPPA (Scottish Public Pension Agency). We have made the following software amendments from 1 April 2025:

Updates to employee pension tiers and rates

The values below apply to Tables 1 and 2 from 1 April 2025:

Tier	Pensionable pay used to determine the contribution rate	Contribution rate
1	£0.00 to £13,330.00	5.70%
2	£13,331.00 to £26,762.00	6.40%
3	£26,763.00 to £31,669.00	7.00%
4	£31,670.00 to £39,734.00	8.70%
5	£39,735.00 to £41,669.00	9.80%
6	£41,670.00 to £50,650.00	10.50%
7	£50,651.00 to £54,811.00	11.20%
8	£54,812.00 to £76,652.00	11.60%
9	£76,653.00 and above	12.70%

IRIS GP Payroll includes two tables of NHS Pension rates and tiers. Table 1 sets the employee rate for the new year as part of the year-end transfer process. Table 2 is used when setting the rate for a new employee, or for an existing employee whose pay changes during the year.

The employer NHS Pension rate remains at 22.5% in 2025/2026.

Rates, tiers and thresholds shown above were correct when this page was published. Always check the current figures with SPPA before making decisions based on them.

NHS Pension Scheme - Northern Ireland

We have implemented changes to the NHS Pension Scheme Northern Ireland, as per guidance from the HSC Pension Service. We have made the following software amendments from 1 April 2025:

Updates to employee pension tiers and rates

Employee NHS Pension rates 2025/2026

Tier	Pensionable pay used to determine the contribution rate	Contribution rate
1	£0.00 to £13,259.00	5.20%
2	£13,260.00 to £26,831.00	6.70%
3	£26,832.00 to £32,691.00	8.50%
4	£32,692.00 to £49,078.00	10.00%
5	£49,079.00 to £62,924.00	10.90%
6	£62,925.00 and above	12.70%

Employer NHS Pension rate 2025/2026

The employer NHS Pension rate remains at 23.2% in 2025/2026.

Rates, tiers and thresholds shown above were correct when this page was published. Always check the current figures with the HSC Pension Service before making decisions based on them.

Member contributions - reduced pay

All NHS regions have recently consulted on how member contributions should be calculated where members receive less than full pay, for example due to maternity leave or sickness absence. The intention is that members receiving reduced pay will have their contribution rate calculated on actual annual pay, rather than on what they would have earned on full pay.

Currently, members continue to pay the contribution rate based on what they would have earned on full pay. The NHS Pension Scheme proposes to base the rate on actual annual pay instead, including the reduced pay.

Since IRIS GP Payroll does not currently assess a member's contribution rate during payroll calculation, the rate does not automatically change when pay is reduced. You will need to assess the contribution rate for employees on reduced pay and adjust it accordingly. Refer to scheme guidance for further information.

End of year transfer

During the End of Year Transfer from 2024/2025 to 2025/2026, the software applies NHS pension rates and tiers for the 2025/2026 tax year.

Statutory Neonatal Care Pay (SNCP)

Following the introduction of the Neonatal Care (Leave and Pay) Act 2023, employees with a parental or other personal relationship with a baby receiving neonatal care can take up to 12 weeks of paid leave, which, subject to meeting the relevant criteria, is paid at the statutory rate. This act took effect from 6 April 2025 (tax year 2025/2026).

This includes a minimum entitlement of one week, in addition to other leave entitlements such as maternity, paternity, adoption and shared parental leave. SNCP applies to employees in England, Scotland and Wales, but not currently Northern Ireland.

Key factors of Statutory Neonatal Care Pay include:

26 weeks' continuous service is required
The rate is the same as other statutory parental pay - for 2025/2026 this is £187.18, or 90% of average weekly earnings, whichever is lower
The employee must take leave within the first 68 weeks of their baby's birth to qualify for SNCP
Statutory Neonatal Care Pay can be taken in two tiers: Tier One applies to employees who take leave while their child is in neonatal care, or within the week following discharge, and can be taken flexibly in weekly periods that don't need to be consecutive; Tier Two applies after the Tier One period ends and until the end of the 68-week period following the child's birth date, and must be taken in one continuous block

The SNCP rate shown above was correct when this page was published. Always check the current rate with HMRC before making decisions based on it.

Following the new SNCP legislation, we have made the following software adjustments:

System parameters

The system parameters have been updated to include the new Statutory Neonatal Care Pay rate. To view statutory rates, go to Setup/Options | Tax/NI Parameters.

Cumulative figures

To cater for Statutory Neonatal Care Pay, we have added a new Total SNCP to-date field on the Employee Details | Cumulative Figures - Statutory Payments screen.

Payroll calculations - wizard for statutory payments

On the Payroll Calculations | Statutory Pay | Wizard for Statutory Payments screen, a new option has been added: Allocate Statutory Neonatal Care Pay (SNCP).

Step 1 - set up new or edit an existing SNCP record

Select the radio button Allocate Statutory Neonatal Care Pay, then select Next to open the Step 1 - Setup new or edit existing SNCP record screen. From this screen you can set up, or edit and view, an existing SNCP record.

When an employee has an existing SNCP record, the grid on the screen is populated. The grid displays:

Date - the date of the child's neonatal care
Status - Not Started (nothing has been paid or processed yet), Ongoing (fewer than 12 weeks have been paid or processed), or Complete (12 weeks have been paid or processed)

Select Delete Record to delete the highlighted entry.

You are required to keep SNCP records for at least three years. If the date field is three years ago or older, a prompt asks you to confirm you want to delete the record.

Most commonly, an employee is entitled to SNCP along with another statutory payment, for example SMP. An employee cannot receive SNCP where the leave dates overlap with another statutory payment - they must be paid consecutively. For example, an employee can only receive SNCP once their SMP entitlement is complete.

Step 2 - average salary for SNCP

To establish the employee's average monthly salary, enter the following dates:

Date of child's birth
Date of child's neonatal care
Date of relevant week - only required if the employee is entitled to another statutory payment for the same child, and you have already entered details for that payment in the wizard. Enter the Date Baby Due for SMP or SPP(Birth), the Matching Date for SAP, the Placement Date for SPP(Adoption), or the Date of Child's Death for SPBP. Leave the field blank for ShPP, or if the employee is not entitled to another statutory parental pay

The system matches the date you enter with the other statutory pay record you've created, and uses its relevant period to calculate the average monthly salary for SNCP. If the field is left blank, the system calculates the relevant period and average monthly salary for SNCP using SNCP rules.

If the software can't detect earnings in the relevant period - for example, because you weren't using IRIS GP Payroll in the months needed to calculate average earnings - you can manually calculate the value and enter it into the Average Monthly Salary for SNCP field.

Step 3 - SNCP calculations

This screen lets you enter the number of SNCP weeks due to be paid in the month for Tier 1 and/or Tier 2. Once you enter the number of weeks, the system automatically calculates the amount of SNCP to be paid in the month. From this screen, you can select Examine weeks SNCP allocated in previous months to display the number of weeks of SNCP paid in previous months.

Step 4 - SNCP calculations, actual payment in month

On this screen, you can adjust any other payments the employee is due for the month while receiving SNCP. Choose from:

Pay only SNCP this month
Pay full salary this month (including SNCP)
Pay half salary plus SNCP
Pay some other amount this month (including SNCP)
Add a payment for the non-SNCP period in the month

The Actual Payment in Month section displays the payment for the month, including SNCP.

Step 5 - SNCP calculations, pension settings

From this screen, you can view and amend the pensionable pay while receiving SNCP. The Employee Pensionable Pay field is populated with the payment this month value. The Employer Pensionable Pay field is populated with the employee's basic pay value.

Selecting Next on this screen closes the Wizard for Statutory Neonatal Care Pay and returns to the Temporary Adjustments screen. The SNCP value appears in the Temporary Adjustments screen, as with other statutory payments.

Employer's Payment Record (P32)

New columns have been added to Print Output | Monthly Summary and P32 | Employer's Payment Summary (P32), and to View Output | Employer's Payment Record (P32): SNCP recovered, and NIC compensation on SNCP.

Reports

Statutory Neonatal Care Pay has been added to all relevant reports, including payslips, Summary of Payroll Calculations, Year to Date Summary, Payroll Variance Report, P11, Annual Budget Summary, Monthly Budget Summary and Analysis of Staff Costs. Any references to SMP/SAP/SPP/ShPP/SPBP have been changed to SMP/SAP/SPP/ShPP/SPBP/SNCP.

Import/export data

We have added a Total SNCP to-date field to data import and export fields.

Payroll history

The View Output | Payroll History | Payments/Deductions drop-down list includes a new option, Statutory Neonatal Care Pay.

National Insurance

On 30 October 2024, the Government announced changes affecting the National Insurance contributions Secondary Threshold and Secondary Class 1 rate, to apply from 6 April 2025. From this date, the NICs Secondary Threshold decreases from £9,100 to £5,000, and the main rate of Secondary (Employers) Class 1 NICs increases from 13.8% to 15%. We have updated the system with the new threshold and rate.

The threshold and rate shown above were correct when this page was published. Always check the current figures with HMRC before making decisions based on them.

NICs compensation rate on statutory payments

Employers can currently reclaim 92% of employees' Statutory Maternity, Paternity, Adoption, Parental Bereavement and Shared Parental Pay. If a business has paid £45,000 or less in Class 1 National Insurance (ignoring reductions like Employment Allowance) in the last complete tax year, it can qualify for Small Employers Relief, and reclaim 100% of the statutory payment, plus additional compensation.

From 6 April 2025, the rate of compensation increases from 3% to 8.5%. We have updated the system with the new rate.

Rates shown above were correct when this page was published. Always check the current rate with HMRC before making decisions based on it.

Workplace postcode

From April 2025, HMRC intends to reject an FPS if a Freeport or Investment Zone NIC category letter is reported for an employment but does not contain the workplace postcode for a qualifying employee.

In Employee Details we have added a new Workplace Details screen, accessed by selecting the Workplace Details button. This screen contains the existing Working in Investment Zone indicator and a new Workplace Postcode field. The Workplace Postcode field is required for any qualifying employee located within a designated special tax site, and is enabled for employees whose NI code is F, I, L, S, N, E, D or K.

National Insurance for married women

Following a new HMRC rule, the FPS is rejected when a reduced-rate NICs category letter (B, E or I) is supplied but does not qualify based on the date of birth supplied. A date validation warning message now appears in the Employee Details and Temporary Adjustments screens. This occurs if a female employee's NI code is set to B, E or I and their date of birth is after 5 April 1961.

Employment Allowance

The Government announced that from 6 April 2025, Employment Allowance would increase from £5,000 to £10,500. The restriction that previously applied - where employers with a secondary Class 1 NICs liability of more than £100,000 in the previous year could not claim Employment Allowance - has been removed from 6 April 2025.

Allowance and threshold values shown above were correct when this page was published. Always check the current figures with HMRC before making decisions based on them.

We have made the following software changes, applicable from 2025/2026:

Increased the maximum Employment Allowance value to £10,500 in relevant screens and reports
Changed the indicator text from "Continue to claim Employment Allowance. My Employer's NI bill for <previous tax year> was below £100,000" to "Continue to claim Employment Allowance"
Removed "de minimis state aid" from all Employment Allowance screens and messages, and replaced it with "state aid"

Earnings Arrestment (EA Scotland)

Scottish Earnings Arrestment Deduction tables have been updated from April 2025. We have updated the system with these rates.

Rates shown above were correct when this page was published. Always check the current figures with the relevant Scottish authority before making decisions based on them.