{"id":41121,"date":"2025-08-29T06:50:21","date_gmt":"2025-08-29T06:50:21","guid":{"rendered":"https:\/\/employmenthero.com\/uk\/?post_type=resources&#038;p=41121"},"modified":"2025-12-23T01:36:25","modified_gmt":"2025-12-23T01:36:25","slug":"payrolling-benefits-in-kind","status":"publish","type":"resources","link":"https:\/\/employmenthero.com\/uk\/resources\/payrolling-benefits-in-kind\/","title":{"rendered":"Payrolling Benefits in Kind (BIKs): Employer Obligations (+ Notification Letter Template)"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull resource-sticky-downloadable-template has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull blog-template-header has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained 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wp-block-post-title\">Payrolling Benefits in Kind (BIKs): Employer Obligations (+ Notification Letter Template)<\/h2>\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-5 wp-block-group-is-layout-flex\">\n<p class=\"has-sm-font-size\">Published<\/p>\n\n\n<div class=\"wp-block-post-date has-sm-font-size\"><time datetime=\"2025-08-29T06:50:21+00:00\">29 Aug 2025<\/time><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns content-flex is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:55%\">\n<div class=\"wp-block-group sticky-downloadable-title has-light-violet-50-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-10 wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--24)\"><h1 class=\"blog-template-title wp-block-post-title\">Payrolling Benefits in Kind (BIKs): Employer Obligations (+ Notification Letter Template)<\/h1>\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-9 wp-block-group-is-layout-flex\">\n<p class=\"has-text-align-center has-sm-font-size\" style=\"border-left-style:none;border-left-width:0px;padding-left:0\">Published<\/p>\n\n\n<div class=\"wp-block-post-date has-sm-font-size\"><time datetime=\"2025-08-29T06:50:21+00:00\">Aug 29, 2025<\/time><\/div>\n\n\n<p class=\"has-text-align-center has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\">1 min read<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-13 wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--6);padding-bottom:var(--wp--preset--spacing--24)\">\n<div class=\"content-single-table-content\"><\/div>\n\n\n\n<div id=\"content-wrapper\" class=\"wp-block-group has-link-color wp-elements-15c2183adaaf11b018fcc33658f96b91 has-global-padding is-layout-constrained wp-container-core-group-is-layout-12 wp-block-group-is-layout-constrained\">\n<p>In an increasingly competitive job market, offering Benefits in Kind (BiK) has become a way for businesses to attract and retain top talent and stand apart from the competition. But with employee perks come important tax responsibilities that businesses need to make sure they\u2019re addressing.&nbsp;<\/p>\n\n\n\n<p>And we get it, tax is <em>never<\/em> simple. So if you\u2019re a business owner, leader or HR manager trying to navigate the complicated world of tax compliance and wanting to learn about payrolling Benefits in Kind (PBiK), we\u2019re here to help you out.&nbsp;<\/p>\n\n\n\n<p><strong>Download the employee payrolling of Benefits in Kind letter template now.&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is payrolling of Benefits in Kind (BiKs)?<\/h2>\n\n\n\n<p>Starting off with the basics, BIK\u2019s are non-cash perks which employees receive from their employer on-top of their salary. Think of them as \u201cextras\u201d that can be offered to your team to sweeten the deal alongside a competitive salary. They often include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Company car or a car allowance<\/li>\n\n\n\n<li>Private medical insurance<\/li>\n\n\n\n<li>Gym membership<\/li>\n<\/ul>\n\n\n\n<p>Although these are not part of an employee&#8217;s wages, they do still hold value and HMRC treats these perks as a form of income, meaning they are subject to tax.&nbsp;<\/p>\n\n\n\n<p>There are currently two ways in which employers can report perks to HMRC, through filling out a P11D or through <a href=\"https:\/\/www.gov.uk\/employer-reporting-expenses-benefits\/reporting-and-paying\">payrolling of Benefits in Kind<\/a>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">PBiK vs P11D<\/h3>\n\n\n\n<p><strong>P11D<\/strong><\/p>\n\n\n\n<p>Traditionally, employers would report perks once a year to HMRC using P11D forms at the end of the tax year. To remain compliant, businesses are required to complete a P11D form for each employee that has been provided with taxable expenses or benefits that were not payrolled.&nbsp;<\/p>\n\n\n\n<p>Keep in mind that as a business owner, leader or HR professional, you must also submit a P11D (b) form at the end of the tax year for any Class 1A National Insurance you owe.&nbsp;<\/p>\n\n\n\n<p>Want to learn more about P11D\u2019s? Check out our <a href=\"https:\/\/employmenthero.com\/uk\/blog\/p11d-guide\/\">P11D guide<\/a>.<\/p>\n\n\n\n<p><strong>PBiK<\/strong><\/p>\n\n\n\n<p>Payrolling of Benefits in Kind is another way for businesses to collect tax on any perks they offer. However, this way of doing it allows companies to collect tax in real-time, through their <a href=\"https:\/\/employmenthero.com\/uk\/products\/free-payroll-software\/\">free payrol<\/a>l system and pay tax on them throughout the year. This means that the value of the perk is added to the employee\u2019s taxable income each pay cycle and tax is deducted at the same time as standard wages.&nbsp;<\/p>\n\n\n\n<p>The advantage of this approach is that you don\u2019t need to worry about reporting on perks for each employee at the end of the tax year. However, you must still report the Class 1A National Insurance you owe by submitting an online form called a P11D(b).<\/p>\n\n\n\n<table class=\"table-style\">\n<thead>\n<tr>\n<th class=\"column-1\">\n<p><strong>Feature\u00a0<\/strong><\/p>\n<\/th>\n<th class=\"column-2\">\n<p><strong>PBiK<\/strong><\/p>\n<\/th>\n<th class=\"column-3\">\n<p><strong>P11D reporting<\/strong><\/p>\n<\/th>\n<\/tr>\n<\/thead>\n<thead>\n<tr>\n<td>\n<p>Reporting frequency<\/p>\n<\/td>\n<td>\n<p>Real-time (each pay cycle)<\/p>\n<\/td>\n<td>\n<p>Annually (after tax year ends).<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Tax collection<\/p>\n<\/td>\n<td>\n<p>Deducted via payroll immediately<\/p>\n<\/td>\n<td>\n<p>Tax code adjusted retrospectively.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Employee transparency<\/p>\n<\/td>\n<td>\n<p>Higher, visible on payslips.<\/p>\n<\/td>\n<td>\n<p>Lower, only seen after P11D submission.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Still requires a P11D (b)<\/p>\n<\/td>\n<td>\n<p>Yes.<\/p>\n<\/td>\n<td>\n<p>Yes.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Deadline to register<\/p>\n<\/td>\n<td>\n<p>5th April (before the tax year).<\/p>\n<\/td>\n<td>\n<p>Not required.<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<\/table>\n\n\n\n<style>\n.table-wrapper {\n  overflow-x: auto;\n  width: 100%;\n}\n.table-style {\n  min-width:500px;\n  border-collapse:collapse;\n  width:100%;\n}\n@media (max-width: 400px) {\n  .table-style p{\n    font-size: 14px! important;\n  }\n .table-style td {\npadding: 5px 10px!important;\n}\n}\n.table-style thead {\n  border-bottom: 1px solid #ccc !important;\n}\n\n.table-style th {text-align:center!important;}\n.table-style th,\n.table-style td {\n  text-align: left;\n  border: 1px solid #ccc;\n  vertical-align: top;\n}\n\n.table-style td {\n  padding: 5px 10px;\ntext-align:center!important;\n}\n\n.table-style th {\n  background: #7622d7 !important;\n  color: #fff !important;\n}\nth.column-1,.column-2,.column-3{\nwidth:33%;\n}\n.check{\ncolor:green;\n}\n.cross{\ncolor:red;\n}\n<\/style>\n\n\n\n<h2 class=\"wp-block-heading\">What\u2019s changing: mandatory BiK payrolling by 2026\u20132027<\/h2>\n\n\n\n<p>Up until now, payrolling Benefits in Kind has been voluntary, meaning businesses were able to choose if they wanted to submit a P11D or use BiK. But this is all about to change.&nbsp;<\/p>\n\n\n\n<p>HMRC has announced that PBiK will become mandatory starting from April 2026, with full implementation required by April 2027.&nbsp;<\/p>\n\n\n\n<p>This change applies to all UK employers who offer taxable perks to their employees, regardless of business size or sector. It will impact:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business owners or leaders<\/li>\n\n\n\n<li>HR teams<\/li>\n\n\n\n<li>Finance teams&nbsp;<\/li>\n\n\n\n<li>Accountants and tax agents<\/li>\n\n\n\n<li>Payroll providers and bureaus&nbsp;<\/li>\n\n\n\n<li>Employees<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">HMRC\u2019s 2023-2024 guidance<\/h3>\n\n\n\n<p>Although the updates are a hot topic of conversation now, HMRC formally announced the changes back in its 2023-2024 updates. HMRC outlined:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>That payrolling will become the default mechanism for reporting most BiKs.&nbsp;<\/li>\n\n\n\n<li>It encouraged employers to prepare early by adopting voluntary PBiK, testing their <a href=\"https:\/\/employmenthero.com\/uk\/products\/payroll-software\/\">payroll software<\/a> and reviewing benefit structures.<\/li>\n\n\n\n<li>It signalled future updates to P11D(b) requirements and NICs processes as part of the shift.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>More detailed guidance on how the rollout will impact employers reporting on obligations are expected in HMRC\u2019s upcoming technical consultations.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Why is this happening now?<\/h3>\n\n\n\n<p>If it\u2019s not broken, don\u2019t fix it, right? So why is this change happening now? It appears that the shift is part of a wider strategy by HMRC to modernise tax collection and improve real-time accuracy in employee tax records. It also aligns with the digital initiatives under the <a href=\"https:\/\/www.british-business-bank.co.uk\/business-guidance\/guidance-articles\/finance\/what-is-making-tax-digital\">Making Tax Digital program<\/a>.&nbsp;<\/p>\n\n\n\n<p>For businesses, it also reduces the admin burden of year-end reporting and helps avoid tax code errors or employee confusion caused by P11D delays.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The Roadmap: From Voluntary to Mandatory<\/h3>\n\n\n\n<p>So it\u2019s happening, but what exactly are the timelines? Here\u2019s a roadmap to outline key dates.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Now until April 2026<\/strong>:&nbsp; Employers can continue to opt-in voluntarily through the HMRC portal before the start of each tax year.<\/li>\n\n\n\n<li><strong>April 2026<\/strong>:&nbsp; Voluntary registration remains open; HMRC encourages early adoption, but mandatory requirements start from April 2027.<br><strong>April 2027<\/strong>: All remaining BiK reporting (including those currently reported via P11Ds) must transition to PBiKonly.<\/li>\n<\/ul>\n\n\n\n<p>In effect, the P11D will be phased out for most payrollable benefits, it\u2019s important to keep in mind that a small number will still require P11D reporting. This makes a significant shift in how businesses manage their year-end reporting obligations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Which benefits can and cannot be payrolled?<\/h2>\n\n\n\n<p>It\u2019s important to keep in mind that not all perks can be payrolled. Whilst HMRC allows the most commonly offered BiKs to be payrolled, some are excluded and must still be reported via a P11D.&nbsp;<\/p>\n\n\n\n<p>Here\u2019s a breakdown of what is and isn\u2019t included for payrolling Benefits in Kind.&nbsp;<\/p>\n\n\n\n<table class=\"table-style\">\n    <thead>\n    <tr>\n    <th class=\"column-1\">\n    <p><strong>Benefit<\/strong><\/p>\n    <\/th>\n    <th class=\"column-2\">\n    <p><strong>Payrollable<\/strong><\/p>\n    <\/th>\n    <th class=\"column-3\">\n    <p><strong>Notes<\/strong><\/p>\n    <\/th>\n    <\/tr>\n    <\/thead>\n    <thead>\n    <tr>\n    <td>\n    <p>Company car<\/p>\n    <\/td>\n    <td>\n    <p class=\"check\">\u2714<\/p>\n    <\/td>\n    <td>\n    <p>Must include private use.\u00a0<\/p>\n    <\/td>\n    <\/tr>\n    <tr>\n    <td>\n    <p>Fuel for company car<\/p>\n    <\/td>\n    <td>\n    <p class=\"check\">\u2714<\/p>\n    <\/td>\n    <td>\n    <p>Taxed separately from the car itself.<\/p>\n    <\/td>\n    <\/tr>\n    <tr>\n    <td>\n    <p>Private medical insurance<\/p>\n    <\/td>\n    <td>\n    <p class=\"check\">\u2714<\/p>\n    <\/td>\n    <td>\n    <p>Commonly payrolled for administrative ease.<\/p>\n    <\/td>\n    <\/tr>\n    <tr>\n    <td>\n    <p>Living accommodation<\/p>\n    <\/td>\n    <td>\n    <p class=\"cross\">\u2718<\/p>\n    <\/td>\n    <td>\n    <p>Still requires P11D reporting.<\/p>\n    <\/td>\n    <\/tr>\n    <tr>\n    <td>\n    <p>Low- interest or interest-free loan<\/p>\n    <\/td>\n    <td>\n    <p class=\"cross\">\u2718<\/p>\n    <\/td>\n    <td>\n    <p>Loans >\u00a310,000 are excluded from PBiK.<\/p>\n    <\/td>\n    <\/tr>\n     <tr>\n    <td>\n    <p>Gym membership<\/p>\n    <\/td>\n    <td>\n    <p class=\"check\">\u2714<\/p>\n    <\/td>\n    <td>\n    <p>Payrolled if paid directly by the employer.\u00a0<\/p>\n    <\/td>\n    <\/tr>\n      <tr>\n    <td>\n    <p>Season ticket loan >\u00a310,000<\/p>\n    <\/td>\n    <td>\n    <p class=\"check\">\u2714<\/p>\n    <\/td>\n    <td>\n    <p>Season ticket loans over \u00a310,000 may trigger a BiK, but are not eligible for PBiK and must be reported via P11D.<\/p>\n    <\/td>\n    <\/tr>\n      <tr>\n    <td>\n    <p>Cash benefits<\/p>\n    <\/td>\n    <td>\n    <p class=\"cross\">\u2718<\/p>\n    <\/td>\n    <td>\n    <p>Direct cash payments are typically subject to PAYE already and are not classified as PBiKs for registration purposes with HMRC.<\/p>\n    <\/td>\n    <\/tr>\n      <tr>\n    <td>\n    <p>Non-cash vouchers<\/p>\n    <\/td>\n    <td>\n    <p class=\"check\">\u2714<\/p>\n    <\/td>\n    <td>\n    <p>Must be included in payroll as taxable benefits.<\/p>\n    <\/td>\n    <\/tr>\n      <tr>\n    <td>\n    <p>Relocation expenses >\u00a38,000<\/p>\n    <\/td>\n    <td>\n    <p class=\"check\">\u2714<\/p>\n    <\/td>\n    <td>\n    <p>Anything above the exempt threshold must be payrolled.\u00a0<\/p>\n    <\/td>\n    <\/tr>\n    <\/thead>\n    <\/table>\n\n\n\n<h2 class=\"wp-block-heading\">Employer obligations: what you need to do now<\/h2>\n\n\n\n<p>With payrolling Benefits in Kind set to become mandatory by April 2026, business owners, HR managers and payroll professionals should start preparing now to ensure a smooth transition. But, we understand that with so much change, it can be hard to know where to start.&nbsp;<\/p>\n\n\n\n<p>To start payrolling Benefits in Kind, businesses must first register with HMRC. This can be done through the <a href=\"https:\/\/www.gov.uk\/guidance\/paying-your-employees-expenses-and-benefits-through-your-payroll\">PBiK online service.<\/a> You can use your Government Gateway account to access the service.&nbsp;<\/p>\n\n\n\n<p>Don\u2019t forget, registration must be completed before the 5th April of the tax year you want to start PBiK in. You will be unable to register mid-year, so if you miss the deadline you will need to continue reporting&nbsp; benefits via P11D for that tax year.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to notify employees<\/h2>\n\n\n\n<p>Swapping from submitting to P11D\u2019s to PBiK is not just a payroll related task, it\u2019s a HR and communication priority. HMRC requires that employers notify all affected employees in writing before the start of the tax year in which perks will be done via payroll.&nbsp;<\/p>\n\n\n\n<p>Our best advice is to communicate the change clearly and with advance notice. This will help your employees understand how their perks will be taxed and ensures there are no surprises when they check their payslips moving forward.&nbsp;<\/p>\n\n\n\n<p>Providing an update in writing should be approached as more than just a compliance requirement. This is your opportunity to:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ensure transparency: <\/strong>Giving your team a heads-up means they will know what to expect when they see their payslip.&nbsp;<\/li>\n\n\n\n<li><strong>Reduce confusion: <\/strong>Helps avoid misunderstandings about net pay and perceived \u201cextra\u201d taxes.<\/li>\n\n\n\n<li><strong>Improve tax accuracy: <\/strong>When employees are well-informed, they\u2019re less likely to face tax code errors or miscalculations.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">What should an employee notification letter include?<\/h3>\n\n\n\n<p>Employee notification can be done via either letter or email and should outline:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The specific benefits that will be taxed via payroll.<\/li>\n\n\n\n<li>The value of each benefit (or how it\u2019s calculated).<\/li>\n\n\n\n<li>The start date from which PBiK will apply.<\/li>\n\n\n\n<li>A note that tax will be collected in real-time through PAYE rather than adjusted at year-end.<\/li>\n\n\n\n<li>Confirmation that the benefit will not appear on a P11D (if applicable).<\/li>\n\n\n\n<li>A point of contact within HR or payroll for any questions.<\/li>\n<\/ul>\n\n\n\n<p>While this notification doesn\u2019t need to get into the nitty gritty of the changes, it should be accurate, informative and focus on what the changes mean for your employees.&nbsp;<\/p>\n\n\n\n<p><strong>Download your free PBiK employee letter template.&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Benefits of payrolling BiKs for employers<\/h2>\n\n\n\n<p>Although switching to PBiK is going to be a compliance requirement from April 2027, it is a move that has significant benefits for employers.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Reduced admin&nbsp;<\/h3>\n\n\n\n<p>One of the biggest benefits, especially for business owners, HR professionals or payroll professionals is the reduced admin workload, leading to simplified internal processes. It is also likely to reduce end-of-financial-year reporting pressures as there will be no need to submit individual P11D forms for each employee. By moving benefit taxation into your regular payroll cycle, you eliminate one of the more complex, manual aspects of tax year-end.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Real-time tax alignment<\/h3>\n\n\n\n<p>A major drawback of submitting P11D\u2019s is that there is a lack of real-time tax alignment, which can lead to the risk of under or over-taxation. But with PBiK, tax on perks is able to be deducted in real time through PAYE, this means that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employees are taxed in the same pay period the benefit is received<\/li>\n\n\n\n<li>Tax codes are more accurate (no waiting for HMRC updates)<\/li>\n\n\n\n<li>Fewer surprises or corrections needed at year-end<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Improved employee understanding of benefits<\/h3>\n\n\n\n<p>As an employee, it can be really difficult when you\u2019re left in the dark about tax. And there is an increasing expectation for visibility from employees into their total rewards package. Payrolling Benefits in Kind helps business owners, HR teams and payroll teams deliver this by:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Showing benefit values and tax on regular payslips.<\/li>\n\n\n\n<li>Eliminating confusion about P11D forms and backdated tax.<\/li>\n\n\n\n<li>Helping employees understand the true value of their perk.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Stay payroll compliant with 91±¬ΑΟ<\/h2>\n\n\n\n<p>Getting to grips with upcoming changes can feel daunting, but our best advice is to stay up to date with upcoming changes. And fear not, we will be updating this resource to keep you in the loop with PBiK.&nbsp;<\/p>\n\n\n\n<p>But we can be far more helpful than just providing information. Our <a href=\"https:\/\/employmenthero.com\/uk\/pricing\/\">Employment Operating System<\/a> takes the traditional isolated elements of employment and puts them all in one place. And with our intelligent payroll features, you can streamline compliance, reduce admin and avoid costly mistakes.\u00a0<\/p>\n\n\n\n<p class=\"has-paragraph-2-m-font-size\"><strong>Download your free PBiK employee letter template<\/strong><strong>.<\/strong><\/p>\n\n\n\n<style>.eh-faq__bg-light{background-color:rgba(0,0,0,0)}.eh-faq__bg-dark{background-color:rgba(0,0,0,0)} p.blog-template-sub-title {font-size:1.319rem!important;}\n.eh-simple-accordion__checkbox:checked~.eh-simple-accordion__content{\nmax-height: 1000px !important;\n}<\/style>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" style=\"padding-top:var(--wp--preset--spacing--7);padding-bottom:var(--wp--preset--spacing--10)\">BiK payrolling FAQs<\/h2>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1752042608298\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1752042608298\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\"><strong>When is payrolling BiKs becoming mandatory?<\/strong><\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>Payrolling Benefits in Kind (BiKs) is becoming mandatory starting from April 2027. The HMRC\u2019s latest update in April 2025 delayed full implementation until 2027, meaning there are no mandatory changes in April 2026.&nbsp;<\/p>\n\n\n\n<p>Timeline of PBiK implementation:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Now until April 2026<\/strong>:&nbsp; Employers can continue to opt-in voluntarily through the HMRC portal before the start of each tax year.<\/li>\n\n\n\n<li><strong>April 2026<\/strong>:&nbsp; Voluntary registration remains open; HMRC encourages early adoption, but mandatory requirements start from April 2027.<\/li>\n\n\n\n<li><strong>April 2027<\/strong>: All remaining BiK reporting (including those currently reported via P11Ds) must transition to PBiKonly.<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1752043121969\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1752043121969\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\"><strong>What\u2019s the deadline for registering?<\/strong><\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>To start payrolling Benefits in Kind for a given tax year, you must register with HMRC by 5 April before the start of that tax year. For example, If you want to begin payrolling benefits from 6 April 2026 (the start of the 2026\u201327 tax year), you must register no later than 5 April 2026.<strong><\/strong><\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1752629818553\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1752629818553\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\"><strong>Can I opt out of payrolling?<\/strong><\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p class=\"has-paragraph-2-m-font-size\">Until April 2027, PBiK is voluntary, meaning you can still opt out. However, after April 2026, it becomes mandatory and you will not be able to opt out of most BiKs.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1752629697543\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1752629697543\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\"><strong>How do I explain this to employees?<\/strong><\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p class=\"has-paragraph-2-m-font-size\">It\u2019s best to prioritise transparent communication and explain what the changes mean for your employees. For example:<\/p>\n\n\n\n<p><em>\u201cFrom the upcoming tax year, any non-cash benefits you receive, like private health insurance or a company car, will be taxed through your monthly payroll, instead of once a year through a separate tax form (called a P11D).\u201d<\/em><\/p>\n\n\n\n<p>There is a legal requirement to notify your employees about the changes in writing, this can be done either via email or letter. The main things you should include in your employee comms are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>What\u2019s Changing\n<ul class=\"wp-block-list\">\n<li>You&#8217;re moving to payrolling of benefits.<\/li>\n\n\n\n<li>This means tax is deducted each pay period, not just once a year.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>What It Means for Them\n<ul class=\"wp-block-list\">\n<li>The value of their benefit(s) will appear in their payslip.<\/li>\n\n\n\n<li>They&#8217;ll be taxed on those benefits automatically through PAYE.<\/li>\n\n\n\n<li>They won\u2019t receive a P11D for any benefits that have been payrolled.<\/li>\n\n\n\n<li>It doesn\u2019t reduce the value of the benefit they receive.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Why You&#8217;re Making the Change\n<ul class=\"wp-block-list\">\n<li>To make taxation of benefits more accurate and transparent.<\/li>\n\n\n\n<li>To help employees avoid large, unexpected tax adjustments later.<\/li>\n\n\n\n<li>To align with upcoming HMRC requirements (mandatory from April 2026).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Support Contact\n<ul class=\"wp-block-list\">\n<li>Who to contact if they have questions<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column form-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n    <div class=\"hero-landing-marketo-form  wp-block-employmentherocom2025-marketo-form is-layout-flow wp-block-marketo-form-is-layout-flow\">\n                    <div class=\"marketo-form-scroll-to\">\n                Register for the template            <\/div>\n            <button class=\"sticky-marketo-form-scroll-to\">\n                Register for the template            <\/button>\n                            <div class=\"eh_marketo_form-container col-2\" 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checklist&quot;,&quot;success_handling_method&quot;:&quot;thank_you_page&quot;,&quot;redirect_url&quot;:&quot;&quot;,&quot;thank_you_message&quot;:&quot;&quot;,&quot;add_lead_linking_id&quot;:false,&quot;add_drift_campaign_id&quot;:false,&quot;drift_campaign_id&quot;:&quot;&quot;,&quot;thank_you_page_id&quot;:&quot;32313&quot;,&quot;thank_you_page_url&quot;:&quot;https:\/\/employmenthero.com\/uk\/thank-you\/downloadable\/resources\/?origin=payrolling-benefits-in-kind&amp;origin_id=gXWuk%2F2gQmeVBx9tQYYeQEZp3HkYpYBoVnqM9DL0b8pMw%2F%2BolqioR9fxuiUT1mnOGZzFC6PfPZh1lglQQXs17Q%3D%3D&quot;,&quot;progress_indicator_type&quot;:&quot;stepper&quot;,&quot;enable_revenue_hero&quot;:false,&quot;revenue_hero_router_id&quot;:&quot;4668&quot;,&quot;revenue_hero_thank_you_message&quot;:&quot;Thank you for booking!&quot;}\"><\/div>\n            <\/div>\n\n\n\n<div class=\"wp-block-group social-icons-desktop is-content-justification-center is-nowrap is-layout-flex wp-container-core-group-is-layout-14 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wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"\/resources\/\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-50088 resources type-resources status-publish has-post-thumbnail hentry resource-type-checklists\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/care-home-payroll-software-checklist\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1728\" height=\"1014\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/Care-Home-Payroll-Software-Checklist-thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Guide to\u00a0 Care Home Payroll Software in the UK [Free Checklist]\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/Care-Home-Payroll-Software-Checklist-thumbnail.webp 1728w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/Care-Home-Payroll-Software-Checklist-thumbnail-300x176.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/Care-Home-Payroll-Software-Checklist-thumbnail-1024x601.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/Care-Home-Payroll-Software-Checklist-thumbnail-768x451.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/Care-Home-Payroll-Software-Checklist-thumbnail-1536x901.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/Care-Home-Payroll-Software-Checklist-thumbnail-864x508.webp 864w, 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src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2024\/02\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/checklists\/\" rel=\"tag\">Checklists<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/care-home-payroll-software-checklist\/\" target=\"_self\" >Guide to\u00a0 Care Home Payroll Software in the UK [Free Checklist]<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">Managing care home payroll is complex. Discover how to handle sleep-ins and CQC compliance with user-friendly software. Download our free&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/resources\/care-home-payroll-software-checklist\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Guide to\u00a0 Care Home Payroll Software in the UK [Free Checklist]<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/resources\/care-home-payroll-software-checklist\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-49301 resources type-resources status-publish has-post-thumbnail hentry resource-type-checklists\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-compliance-checklist\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1728\" height=\"1014\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-payroll-compliance-health-check-checklist-thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Payroll Health Check Checklist: Audit, Compliance and Review\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-payroll-compliance-health-check-checklist-thumbnail.webp 1728w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-payroll-compliance-health-check-checklist-thumbnail-300x176.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-payroll-compliance-health-check-checklist-thumbnail-1024x601.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-payroll-compliance-health-check-checklist-thumbnail-768x451.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-payroll-compliance-health-check-checklist-thumbnail-1536x901.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-payroll-compliance-health-check-checklist-thumbnail-864x508.webp 864w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-payroll-compliance-health-check-checklist-thumbnail-440x258.webp 440w\" sizes=\"auto, (max-width: 1728px) 100vw, 1728px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-6 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2024\/02\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/checklists\/\" rel=\"tag\">Checklists<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-compliance-checklist\/\" target=\"_self\" >Payroll Health Check Checklist: Audit, Compliance and Review<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-5\"><p class=\"wp-block-post-excerpt__excerpt\">Is your payroll as healthy as your bottom line? Use our payroll audit, compliance, and review checklist to catch errors,&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-compliance-checklist\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Payroll Health Check Checklist: Audit, Compliance and Review<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/resources\/payroll-compliance-checklist\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-49210 resources type-resources status-publish has-post-thumbnail hentry resource-type-checklists\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-25 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/budget-and-pay-reviews\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1728\" height=\"1014\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-budget-and-pay-review-checklist-thumbnail.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Budget &amp; Pay Review Season: Shifting the Strategy for 2026\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-budget-and-pay-review-checklist-thumbnail.webp 1728w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-budget-and-pay-review-checklist-thumbnail-300x176.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-budget-and-pay-review-checklist-thumbnail-1024x601.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-budget-and-pay-review-checklist-thumbnail-768x451.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-budget-and-pay-review-checklist-thumbnail-1536x901.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-budget-and-pay-review-checklist-thumbnail-864x508.webp 864w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/03\/uk-budget-and-pay-review-checklist-thumbnail-440x258.webp 440w\" sizes=\"auto, (max-width: 1728px) 100vw, 1728px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-9 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-24 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-23 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2024\/02\/Blog.png\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/checklists\/\" rel=\"tag\">Checklists<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/budget-and-pay-reviews\/\" target=\"_self\" >Budget &amp; Pay Review Season: Shifting the Strategy for 2026<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-8\"><p class=\"wp-block-post-excerpt__excerpt\">Learn how HR leaders can reward performance, boost engagement and show employees they matter. <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/resources\/budget-and-pay-reviews\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Budget &amp; Pay Review Season: Shifting the Strategy for 2026<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/resources\/budget-and-pay-reviews\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Stay up-to-date with upcoming rules on benefits in kind (BIKs) payrolling. Learn what\u2019s mandatory from 2026, current obligations &#038; download our letter template<\/p>\n","protected":false},"featured_media":41144,"menu_order":0,"template":"","meta":{"inline_featured_image":false,"_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"9 min read","display_reading_time":false,"registration_open_datetime":"","registration_close_datetime":"","event_start_datetime":"","event_end_datetime":"","time_zone":"","location":"","link_video":"","video_type":"","file_video":"","download_content_type":"file","download_file":"41145","download_url":"","download_cta_label":"","footnotes":""},"resource-type":[],"topic":[],"industry":[],"search-tags":[],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"post_features":[],"class_list":["post-41121","resources","type-resources","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources\/41121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources"}],"about":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/types\/resources"}],"version-history":[{"count":15,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources\/41121\/revisions"}],"predecessor-version":[{"id":46543,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resources\/41121\/revisions\/46543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media\/41144"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media?parent=41121"}],"wp:term":[{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resource-type?post=41121"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/topic?post=41121"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/industry?post=41121"},{"taxonomy":"search-tags","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/search-tags?post=41121"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/audience?post=41121"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/business-size?post=41121"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/product-tag?post=41121"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/funnel-stage?post=41121"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/region?post=41121"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/pain-point?post=41121"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/persona?post=41121"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/post_features?post=41121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}