This is a reminder to all clients who offer benefits to your employees.

You must report to HMRC any taxable benefits (commonly known as Benefits-in-Kind) that you provide to your employees. You can do this either through your payroll in each pay period or via a P11D submission at the end of the tax year. You also need to report how much you owe in Employers Class 1A National Insurance on all the benefits you’ve provided which need to be submitted via P11D(b). Don't forget to pay any Class 1A National Insurance due by the deadline!

Here is an overview of the Mintago Benefits and their associated reporting requirements - some schemes are no longer available from Mintago but will still require reporting if any employees have been in receipt of them, or taken advantage of the salary sacrifice savings during the 2025/26 tax year.

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 in this way for the 2025/26 tax year if your company has already registered to do this via the HMRC website before 6th April 2025. If you are already registered, you will still need to submit a P11D(b) to HMRC at the end of the tax year to declare your employer’s Class 1A NIC liability.

If you are not currently registered with HMRC for payrolling benefits, you'll need to register before the start of the next tax year (before 6th April 2026) to start applying benefits to payslips from 6th April 2026. Either you as the employer or your accountant/agent can register online for this service via HMRCs site. When registering, you will be asked which benefit you are registering 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.

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

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

Your payroll software will be set up to apply a B-I-K element and this will show on the payslip as an amount for taxable purposes only. Any salary sacrifice deduction will still show separately on the payslip. Don't forget, as the benefit amount is not subject an Employer Class 1A NIC liability on the payslip, you'll still need to complete a P11D(b) at the end of the tax year by the deadline of 6th July 2026.

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 for the 2027/28 tax year onwards subject to HMRC confirmation at which point payrolling benefits will become mandatory.
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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 2025/26 is 6th July 2026 and your employees should receive a copy of their P11D by 31st May 2026. HMRC will then adjust the 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 2026. Once submitted, you will have until the 22nd July to pay the liability 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.