Mandatory Payrolling of Benefits from April 2026

HMRC have announced that reporting and paying income tax and Class 1A National Insurance Contributions (NIC) on benefits in kind through payroll will become mandatory from April 2026. This article summarises what employers need to consider.

With the deadline looming why not get ahead of the game? You can register with the HMRC to start payrolling benefits, from April 2025 for the 2025/26 tax year here.
At Monahans we have a dedicated team available to assist you with the preparation of P11Ds up to the point of the change and assist you with the transition into and throughout the new payrolling mandate.

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