Breakdown of the Payroll Benefits in Kind (PBiK) Mandate in UK

The Payroll Podcast

On January’s edition of Payroll Question Time, hosted by Nick Day, CEO of JGA Recruitment, we dive deep into one of the most significant payroll shifts in years—the mandatory payrolling of benefits in kind (PBiK).

With the UK government confirming this sweeping payroll change, set to take effect from April 2026, this episode unpacks what employers need to know and how payroll professionals can prepare now.

Key topics covered in this episode:

• The impact of the PBiK mandate on payroll compliance and tax reporting
• How Class 1A NIC changes will affect employer cash flow
• What payroll teams must do to register for PBiK ahead of April 2025
• The common pitfalls of transitioning to mandatory payrolling
• How to communicate changes to employees to avoid confusion over overlapping taxation
• Best practices for managing real-time payroll deductions and avoiding double taxation concerns

With expert insights from industry heavyweights, we explore why this mandate matters, what steps businesses should take today, and how these regulatory updates will transform UK payroll forever.

If you're a payroll professional, business owner, or HR leader, this episode is a must-watch to stay ahead of the curve.

Our Panel:

• Simon Parsons, Director of UK Compliance Strategies at SD Worx
• Matthew Akrigg, Policy and Research Officer, CIPP
• Richard George, Director of Education, The Payroll Centre

Find your ideal candidate with our job vacancy system: https://jgarecruitment.ck.page/691ee4537e

Nick Day’s LinkedIn: https://www.linkedin.com/in/nickday/