Episode 244

Zero-Hours Reform, Umbrella Liability and Payrolling Benefits

In this episode: Zero-Hours Reform, Umbrella Liability and Payrolling Benefits | Payroll Question Time

Payroll Question Time is brought to you by SD Worx. SD Worx offers smart, tailored and integrated HR and Payroll solutions, along with the local expertise, global reach and reliable service you need to grow your business today!

UK payroll is in one of its busiest consultation periods yet. Are your processes ready for changes that haven't even been finalised?

In this episode of Payroll Question Time, host Steve Yardley and our expert panel break down the most pressing consultations and compliance deadlines hitting payroll teams right now. From zero-hours contract reform and SSP qualifying day pitfalls, to umbrella company liability rules and mandatory payrolling of benefits. With the Fair Work Agency expanding its powers and April 2027 approaching fast, this is essential viewing for every payroll professional in the UK.

From zero-hours SSP edge cases and unpaid carers' leave proposals to P11D deadlines and devolved tax thresholds, this session covers the operational, compliance, and strategic issues you need to act on today.

We cover:

• SSP qualifying days for zero-hours workers and a common employer misconception

• Zero-Hours Contract Consultation: guaranteed hours and the 12, 26, or 52 week reference period debate

• Hours worked versus hours paid: the practical gap payroll systems cannot solve

• Why zero-hours reform could create an ongoing obligation, similar to pension re-enrolment

• Unpaid Carers' Leave Consultation and what evidence gathering means for employers

• Ethnicity pay gap reporting: why a firm start date still doesn't exist

• Devolved tax thresholds in Wales and Scotland, and the push to align announcement dates

• Managing World Cup related absence, annual leave requests, and SSP under the new day one rules

• The Fair Work Agency's growing powers and the shift from individual tribunal claims to direct enforcement

• Holiday pay compliance risk and the scale of underpayment employers still aren't addressing

• P11D and PSA deadlines, common referencing errors, and what qualifies for a settlement agreement

• Mandatory payrolling of benefits in kind from April 2027: phase one covering cars, vans, fuel, and medical

• New and dropped reporting fields for company cars and medical benefits

• Umbrella company joint and several liability from April 2026 and what it means for agencies

• Why HMRC will not accept bills of exchange as payment of tax

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Learn more about SD Worx Academy training courses: https://www.sdworx.com/en-en

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Steve Yardley's LinkedIn: https://www.linkedin.com/in/syardley/

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

Enjoyed this? Check out our sister podcast @thehrldpodcast for more great content!

Our Panel:

Simon Parsons, Director of UK Compliance Strategies, SD Worx

Mathew Akrigg, Policy & Advisory Leader, CIPP

Samantha Mann, Payroll Team Manager, Armstrong Watson LLP

Karen Thomson, Head of Payroll, Armstrong Watson

Richard George, Payroll Consultant & Industry Leader

Steve Yardley, Host, Managing Director, JGA Recruitment Group

Timestamps:

(00:00) Welcome & Panel Intro

(06:31) SSP Qualifying Days for Zero-Hours Workers

(08:38) Zero-Hours Contract Consultation Deep Dive

(29:29) Unpaid Carers' Leave Consultation

(34:58) Ethnicity Pay Gap Reporting

(37:54) World Cup Workforce Planning & Absence Management

(44:06) Fair Work Agency & Holiday Pay Enforcement

(54:19) Devolved Tax Thresholds: Wales & Scotland

(58:11) P11D & PSA Deadlines

(1:02:48) Mandatory Payrolling of Benefits in Kind

(1:15:34) Umbrella Market Liability, IR35 & Bills of Exchange

(1:20:44) Wrap-Up & Next Session

Hashtags: #PayrollQuestionTime #UKPayroll #ZeroHoursContracts #MandatoryPayrolling #PayrollingBenefits #PayrollCompliance #EmploymentRightsAct #FairWorkAgency #HolidayPay #P11D #PSA #Class1A #UmbrellaCompanies #IR35 #PayrollLegislation #PayrollProfessionals #SDWorx #CIPP #JGARecruitment

About the Podcast

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The Payroll Podcast
Payroll leadership, legislation and AI, with Nick Day

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.