Mandatory Payrolling of Expenses & Benefits: Advanced Reporting, Class 1A NICs & Penalties

Introduction

From April 2027, employers will begin transitioning into the new mandatory payrolling regime for most taxable benefits and expenses. This webinar provides a clear, practical walkthrough of the two areas employers must be ready to manage as the phased implementation begins:

• The calculation and reporting of Class 1A National Insurance Contributions (NICs) under the new payrolling rules
• The penalty and interest regime associated with incorrect reporting, late filing, and late payment

The webinar is designed to help payroll, HR, finance, and compliance teams understand how Class 1A NICs will operate once benefits are payrolled, and how HMRC’s penalty framework applies in practice.

What You Will Learn

This short webinar will cover the following:

• The current Class 1A calculation and the changes upon the introduction of mandatory payrolling in April 2027
• The normal Class 1A calculation and reporting obligations
• The Class 1A calculation and reporting obligations when there are no earnings
• The existing penalty and interest regime
• RTI filing penalties and interest
• Late payment penalties and interest
• Practical examples and guidance