Payrolling Benefits Calculator
Compare payrolling a benefit in kind versus the P11D route: per-payslip tax, employer Class 1A NIC (15%) and the collection timing difference.
Dados verificados · julho de 2026
What does payrolling change for the employee?
The tax on the benefit is paid evenly in-year through PAYE instead of arriving as a tax-code adjustment the following year — same total, no year-end surprise.
Fonte: GOV.UK — Payrolling employees' benefits (gov.uk/guidance/payrolling-tax-employees-benefits-and-expenses-through-your-payroll); employer reporting expenses and benefits. · atualizado 2026
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Tudo sobre Payrolling Benefits Calculator
📋Apresentação+
Shows what payrolling a benefit in kind means in practice (2025/26): the cash equivalent is added to taxable pay each period so the employee pays the income tax in-year — versus the P11D route where the same tax arrives about a year later through a tax-code adjustment. The employer pays 15% Class 1A NIC on the benefit either way, and payrolling becomes mandatory from April 2027.
💡 Boas práticas
- Register with HMRC BEFORE the start of the tax year you want to payroll — mid-year registration is not possible.
- Employer-provided loans and living accommodation cannot be payrolled — they stay on the P11D.
- Payrolling becomes mandatory from April 2027 — moving early smooths the transition for payroll and employees.
🔢 Exemplo concreto
£1,200 of private medical insurance for a basic-rate employee, monthly payroll: £100 added to each payslip, £20 of tax per month (£240/year), and £180 of employer Class 1A NIC.
📖Guia de utilização+
Como usar esta calculadora
- 1
Enter the annual cash equivalent of the benefit (e.g. medical insurance).
- 2
Set the employee's marginal tax rate and the pay frequency.
- 3
Read the per-payslip amounts and the employer Class 1A NIC.
📚Glossário+
- Payrolling
- Adding 1/12th (or 1/52nd) of the benefit's cash equivalent to taxable pay each period — tax is collected in real time and no P11D is needed for that benefit.
- Class 1A NIC
- Employer-only NIC at 15% (2025/26) on the benefit's cash equivalent — due by 22 July with the P11D(b) under both routes.
ℹ️Fontes e atualizações+
Última atualização dos dados
5 de julho de 2026
Fontes e referências
GOV.UK — Payrolling employees' benefits (gov.uk/guidance/payrolling-tax-employees-benefits-and-expenses-through-your-payroll); employer reporting expenses and benefits.
Os dados desta calculadora são atualizados regularmente para refletir as últimas tabelas oficiais. Em caso de dúvida, consulte as fontes oficiais indicadas acima.
FAQ — Payrolling Benefits Calculator
What does payrolling change for the employee?+
The tax on the benefit is paid evenly in-year through PAYE instead of arriving as a tax-code adjustment the following year — same total, no year-end surprise.
Does payrolling remove the P11D(b)?+
No — the employer still files the P11D(b) and pays 15% Class 1A NIC on the benefits by 22 July, payrolled or not.
When does payrolling become mandatory?+
From April 2027 for most benefits in kind (per HMRC's announced timetable) — voluntary registration is open now and requires signing up before the tax year starts.