{"id":5564,"date":"2025-02-19T11:44:20","date_gmt":"2025-02-19T11:44:20","guid":{"rendered":"https:\/\/well-tax.com\/?p=5564"},"modified":"2025-02-19T11:44:21","modified_gmt":"2025-02-19T11:44:21","slug":"%d0%bf%d0%be%d0%b4%d0%b3%d0%be%d1%82%d0%be%d0%b2%d0%ba%d0%b0-%d0%ba-%d0%be%d0%b1%d1%8f%d0%b7%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d0%bd%d0%be%d0%b9-%d0%b2%d1%8b%d0%bf%d0%bb%d0%b0%d1%82%d0%b5-%d0%bf%d0%be","status":"publish","type":"post","link":"https:\/\/well-tax.com\/ru\/preparing-for-mandatory-payrolling-benefits-in-kind-biks-in-2026\/","title":{"rendered":"\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0430 \u043a \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u043c\u0443 \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044e \u043d\u0430\u0442\u0443\u0440\u0430\u043b\u044c\u043d\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 (BIK) \u0432 2026 \u0433\u043e\u0434\u0443"},"content":{"rendered":"\n
\"Preparing<\/figure>\n\n\n\n

In a significant policy update, the UK government has announced that, starting from April 2026, all employers will be required to implement payrolling benefits in kind. This move, aimed at simplifying tax reporting, transitions BIK reporting from an optional process to a mandatory one. While the change promises to reduce reliance on year-end forms like P11D and P11D(b), it also introduces new complexities that employers must address well in advance.<\/p>\n\n\n\n

This article outlines the current system, the forthcoming changes, and the steps employers should take to prepare for the transition to payrolling benefits in kind.<\/p>\n\n\n\n

The Current System: Reporting BIKs with P11D and P11D(b)<\/strong><\/h2>\n\n\n\n

At present, employers report taxable benefits and expenses provided to employees using P11D and P11D(b) forms. Here\u2019s how the process works:<\/p>\n\n\n\n

    \n
  • P11D Form: Employers calculate and report the taxable value of benefits provided to employees. These forms must be submitted to HMRC by 6 July following the tax year. Employees then settle any income tax liabilities through self-assessment or adjustments to their PAYE tax code.
    <\/li>\n\n\n\n
  • P11D(b) Form: This serves as:\n
      \n
    • A declaration that all P11Ds are correct.<\/li>\n\n\n\n
    • A report of the Class 1A National Insurance Contributions (NICs) payable on those benefits.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

      Employers must pay the relevant Class 1A NIC by 19 July (or 22 July for online payments).<\/p>\n\n\n\n

      For employers who voluntarily use payrolling benefits in kind, most BIKs can already be taxed monthly via Real-Time Information (RTI). However, certain benefits, such as accommodation and low-interest loans, must still be reported using P11Ds.<\/p>\n\n\n\n

      Key Changes from April 2026: Mandatory Payrolling Benefits in Kind<\/strong><\/h2>\n\n\n\n

      The new rules mandate that payrolling benefits in kind must be processed through payroll, making it essential for employers to adapt their systems and processes. Key aspects of the changes include:<\/p>\n\n\n\n

      1. Real-Time Reporting<\/strong><\/h3>\n\n\n\n

      BIKs will be reported and taxed monthly (or weekly for weekly-paid employees) via the Full Payment Submission (FPS) system under RTI.
      <\/p>\n\n\n\n

      2. Class 1A NIC Reporting<\/strong><\/h3>\n\n\n\n

      Employers will now need to include Class 1A NIC liabilities in their monthly payroll submissions, eliminating the need for separate year-end declarations.
      <\/p>\n\n\n\n

      3. Granular Data Requirements<\/strong><\/h3>\n\n\n\n

      Employers will need to provide a detailed breakdown of BIKs, including data for internationally mobile employees and benefits provided by third parties.
      <\/p>\n\n\n\n

      4. Transition Period for Certain Benefits<\/strong><\/h3>\n\n\n\n

      Payrolling accommodation and low-interest loans will remain voluntary for 2026\u201327, with mandatory reporting expected in later years.
      <\/p>\n\n\n\n

      5. Removal of P11D Forms<\/strong><\/h3>\n\n\n\n

      From 2026\u201327, P11Ds will no longer be used to report most benefits. Employers must ensure their payroll systems can handle payrolling benefits in kind in real time.<\/p>\n\n\n\t\t

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