Employment and Labor Law

New legislation will require Benefits in Kind to be reported through Payroll from 6 April 2026.

This will apply to all Benefits in Kind except employer provided living accommodation and interest free / low interest rate (beneficial) loans. A P11D form can continue to be used for these two Benefits in Kind

Any business impacted by the new legislation has the option to payroll their Benefits in Kind from 6 April 2025, which involves registering before this date. We recommend that early registration is put in place.

If you are not currently a GMcG Payroll client, our team is still here to help. As previously highlighted, to remain compliant you will need to register for payrolling your Benefits in Kind before 6 April 2026. Please contact us or any member of our Payroll team to help you understand what is involved in this process, or to discuss the benefits of having your Payroll managed by our experienced Payroll team.

GMcG Payroll