This is a reminder to all clients offering benefits to your employees.

You must report to HMRC any taxable benefits (commonly known as Benefits-in-Kind) you provide to your employees. You can do this either through your payroll or via P11D at the end of the tax year. You also need to report how much Employers Class 1A National Insurance you owe on all the expenses and benefits you’ve provided via P11D(b) and pay any Class 1A National Insurance due.

Here is an overview of the Mintago Benefits and their associated reporting requirements

In order to report these benefits to HMRC, you can either:

Payrolling Benefits gives employers the option to apply the taxable benefit to your employee’s payslip in each pay period rather than at the end of the tax year.

You can only apply benefits via your payroll relating to the 2024/25 tax year if your company registered with HMRC before 6th April 2024. If you decide to Payroll your benefits, you will still need to submit a P11D(b) to HMRC at the end of the tax year which declares your employer’s Class 1A NIC liability.

If you are not currently registered with HMRC for payrolling benefits, and want to apply benefits to your employees payslips each pay period for tax purposes, you will need to register with HMRC before the start of the next tax year. You can register before 5th April 2025 ready to apply the benefits to payslips from 6th April 2025. Either you as the employer or your accountant/agent can register online for this service. When registering, you will be asked which benefit you will be applying to payslips so please be sure to use the correct classification from the list in the table above. The registration is done via your Employers Online HMRC Gateway Account. After registering, you will still be required to submit a P11D(b) to declare your Employer Class 1A NIC liability to HMRC.

Link to register: How to use the payrolling benefits and expenses online service - GOV.UK

If you are already registered for Payrolling Benefits, please see below the reporting requirements for each of the schemes offered by Mintago.

Once you are signed up for payrolling benefits, you can start to apply Benefit-in–Kind (B-I-K) amounts on your employee's payslips in each pay period.

If you have any salary sacrifice benefits in place, always ensure that the total of salary sacrifice deductions does not reduce your employee’s pay below the National Minimum/Living Wage. Your payroll software will be set up to apply a B-I-K element and this will reflect on the payslip as an amount for taxable purposes only. This amount is not subject to Employee NIC or Employer NIC liability. Any salary sacrifice deductions should remain in place.

If you are not registered for payrolling benefits, you will need to declare your employee’s B-I-K to HMRC at the end of the tax year via a P11D form. HMRC are looking to remove the P11D requirements from April 2026 subject to HMRC confirmation.
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P11D

A P11D declares to HMRC any expenses or benefits you have provided to your employees throughout the tax year which attract a tax element. It is an employer’s responsibility to submit these forms to HMRC and ensure they reflect accurate figures. The deadline for P11D submissions for 2024/25 is 6th July 2025 and your employees should receive a copy of their P11D by 31st May 2025. HMRC will then adjust employees tax codes to recover any tax due.

P11D(b)
To declare Employers Class 1A NIC on the B-I-K, a P11D(b) also needs to be submitted to HMRC by 6th July 2025. Once submitted, you will have until the 22nd July to pay this to HMRC in full.

Your payroll provider or accountant can prepare these forms for you. Alternatively, if you have fewer than 500 employees, you can use HMRC’s Online Services to submit the P11D and P11D(b) forms online.

Mintago are unable to support you with moving to Payrolling Benefits or with P11D submissions. You will need to speak with your Payroll Team/Accountant for further assistance.

Mintago will be hosting a Webinar in March 2025 should you have any questions - look out for the invite in your inbox, coming soon!