Payrolling Expenses & Benefits - Voluntary Becomes Mandatory

Introduction

Employers have been able to payroll expenses and benefits on a voluntary basis since 2016. To remove the annual obligation to complete the P11D, the taxable value of the expense / benefit is processed through the payroll.

In January 2024, the UK Government announced that the voluntary process would become mandatory from April 2026. Confirmed at the UK Budget in October 2024 on a ‘phased’ basis, this was delayed until April 2027 in April 2025.

This has been announced as a simplification for employers, however, the move from voluntary to mandatory is anything but simple and there remain many questions.

For payroll and HR professionals, agents, bookkeepers and accountants, April 2027 may seem a long way away. Yet, the mandatory payrolling of expenses and benefits is a major change project that requires logical explanation with practical advice.

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
• The essential communications and engagement

This pre-recorded webinar will be available to view from Thursday 20th November 2025

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.