Mandatory Payrolling of Benefits, Salary Sacrifice Traps and Zero-Hours Reform
Join Steve Yardley and our expert payroll panel on Payroll Question Time as they tackle the most pressing payroll topics of the moment, from mandatory payrolling of benefits in kind to salary sacrifice and national minimum wage risk. From new HMRC data requirements for company cars to the Fair Work Agency’s zero-hours contract consultation.
Title: π Mandatory Payrolling of Benefits, Salary Sacrifice Traps and Zero-Hours Reform π
Host: ποΈ Steve Yardley, Managing Director, JGA Recruitment Group
Episode Overview:
πΒ In this insightful episode of The Payroll Podcast, host Steve Yardley and our expert panel tackle the most pressing payroll topics of the moment, from mandatory payrolling of benefits in kind to salary sacrifice and national minimum wage risk. From new HMRC data requirements for company cars to the Fair Work Agency’s zero-hours contract consultation. With April 2027 mandation now confirmed and phased, this is essential viewing for every payroll professional in the UK.
Key Topics Discussed in this Episode:
- Mandatory payrolling of benefits in kind from April 2027: phase one covering company cars, car fuel, vans, van fuel, and medical insurance
- New and dropped HMRC reporting fields for company cars, and why the industry is pushing back on the added data points
- Why payrolling benefits in kind marks a shift from backward-looking P11D reporting to forward-looking, real-time adjustment
- The new real-time Class 1A employer NI charge, and the transitional double-charge risk facing employers in year one
- When the voluntary payrolling registration service is expected to reopen, and what employers should prepare in the meantime
- Car benefit reporting quirks and the P46 car form, and why real-time alignment between HMRC and payroll systems still isn’t there
- Salary sacrifice and national minimum wage: why “voluntary” arrangements still reduce NMW pay regardless of naming convention
- GymFlex, cycle to work, and other disguised salary sacrifice schemes, and the compliance risk they create for employers
- The Fair Work Agency’s zero-hours contract consultation: guaranteed hours trigger points, notice periods, and cancelled shift compensation
- Why zero-hours reform could create a recurring reassessment obligation, similar to pension re-enrolment, rather than a one-off check
- Holiday pay record keeping and why NMW investigators are increasingly asking employers to evidence it
- Tracking working hours for salaried staff, and the burden of proof employers face when HMRC challenges hours worked
- The April 2029 proposal to cap salary sacrifice tax relief at Β£2,000 a year, and what it does and doesn’t change for NMW risk
- Rogue salary sacrifice scheme providers overselling benefits that don’t hold up legally, and the fees left behind when HMRC catches up
- Whether HMRC’s dispute resolution process is actually improving, and why employer reluctance to raise disputes remains high
Our Panel
Β Steve Yardley, Managing Director, JGA Recruitment Group- Β Mathew Akrigg, Policy & Advisory Leader, CIPP
- Β Jeni Morris, National Minimum Wage Specialist
- Β Simon Parsons, Director of UK Compliance Strategies at SD Worx
- Β Richard George, Payroll Consultant & Industry Leader
Useful Links From This Episode:
- π³ Greenify Talent: JGA Planet Positive (ESG) Recruitment Solution
- π€ Host Nick Day LinkedIn Profile
- π’ JGA Payroll Recruitment
- π§ Check out our sister podcast, The HR L&D Podcast
PAYROLL LEADERS – I CALL YOU ALL TO ACTION! π’
π Thank you for tuning in to The Payroll Podcast. Stay tuned for our next episode, where we continue to dive into the fascinating world of payroll! π§π
If you need the support of a payroll recruitment agency to help fill your next payroll vacancy, please please contact me!Β I possess over 20 years of payroll recruitment agency expertise and I would love to help! [email protected] or call 01727 800377
Find out more at: www.jgarecruitment.com.
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