Budget 2025: What It Really Means for Employers

What Budget 2025 means in practice for employers. This briefing explains how the changes to National Living Wage, salary sacrifice pensions and benefit payrolling will affect payroll costs, compliance and workforce planning over the next two years.

Mandatory Payrolling of Benefits​

If your business provides employee benefits — like private medical insurance, company cars, or gym memberships — there’s a big change on the horizon.

From April 2027, HMRC will make payrolling of Benefits in Kind (BiKs) mandatory.

While the change was originally planned for April 2026, the rollout has been delayed by one year. That extra time is welcome — but it doesn’t remove the issue at the heart of this reform:

⚠️ a potential double taxation effect in the first year of operation.

Christmas Office Closure 2025

Christmas Office Closure 2025 We’re closing our offices for the Christmas period this year so our team can take a well-deserved break with their families.  Here are the key dates: Office closes: Monday 22nd December 2025 at 5pm Limited emergency cover: Monday 29th December (skeleton staff only) Office reopens: Friday 2nd January 2026 at 9am What you need […]

HMRC Payrolling Benefits Delay (BiKs)

If you’ve heard that HMRC is changing how employee benefits are taxed—you’re right.

If you’ve heard that HMRC is changing how employee benefits are taxed—you’re right.

But here’s the good news: the most disruptive part of that plan has just been pushed back to April 2027.

The requirement to payroll Benefits in Kind (BiKs) is coming—but the transition is now slower. That gives you time to prepare, especially if you’re still managing payroll manually.