Mandatory Payrolling of Expenses & Benefits: What Employers Need to Know

Introduction

Since 2016, employers have had the option to process expenses and benefits through payroll on a voluntary basis, eliminating the need for the annual P11D form by taxing the value of these items through payroll.

In January 2024, the UK Government announced that this voluntary process would become mandatory by April 2026. This change was confirmed in the October 2024 Budget and will be implemented in phases. While initially presented as a simplification for employers, the move to mandatory payrolling introduces new complexities, leaving many unanswered questions.

For payroll and HR professionals, as well as agents, bookkeepers, and accountants, the 2026 deadline may seem distant, but preparation is key.

This webinar will explore the mandatory payrolling of expenses and benefits, a significant change that necessitates a clear explanation and practical guidance.

What You Will Learn

This webinar will cover the following:

• What is payrolling?
• What expenses and benefits can and cannot be payrolled?
• The mandation of Class 1A National Insurance via payroll
• Practical operation examples
• The changes required, internally and with external stakeholders
• The software implications, and
• The essential communications and engagement

This webinar was recorded on 15th January 2025

You can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.