Episode 177

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

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/

About the Podcast

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About your host

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Nick Day

Nick Day is a globally recognised thought leader in the payroll and HR industry, with over 20 years of experience as the founder and CEO of JGA Recruitment.

As an ILM 7 qualified Executive Coach and Mentor, Nick has dedicated his career to guiding CHROs, entrepreneurs, and payroll industry leaders worldwide.
Nick received the PAYO Global Vision Award in 2024 and was also voted one of Thinkers360’s "Top Voices EMEA" the same year.

In 2023, Thinkers360 ranked Nick as the #1 Global "Thought Leader in Payroll” and #9 Global "Thought Leader in HR.” That same year, he received the Recruitment Leaders Leader Award (RDLC) and the Personality of the Year title at the Reward Strategy Leadership Awards.

Nick's deep knowledge of the payroll industry and his coaching expertise make him a sought-after speaker and mentor for payroll and HR leaders. His presentations are known for their interactive elements, real-world applications, and actionable takeaways, ensuring attendees leave with a clear path to enhance their leadership capabilities.

Nick Day has a rich history of delivering impactful presentations, keynote speeches and workshops at various industry conferences and events. His engaging speaking style and practical insights have earned him recognition as a leading voice in payroll leadership.