The default operation of mandatory payrolling
Real time reporting of benefits in kind and expenses from April 2027.
From 6 April 2027, employers must payroll taxable expenses, Income Tax, Class 1A National Insurance contributions and the following benefits in kind (BiKs):
- company cars
- car fuel
- vans
- van fuel
- employer-provided medical benefits
Employers will also be able to payroll non-mandatory BiKs, such as employment-related loans and accommodation, on a voluntary basis from April 2027.