Real-time Payroll, Mandatory Payrolling and National Minimum Wage

Payroll Question Time is brought to you by SD Worx. SD Worx offers smart, tailored and integrated HR and Payroll solutions, along with the local expertise, global reach and reliable service you need to grow your business today!

Payroll keeps carrying the blame for data it doesn't control. Is your business ready for the real-time reporting shift that lies ahead?

In this episode of Payroll Question Time, host Steve Yardley and our expert panel break down why payroll takes the blame for data owned by HMRC, HR, finance and benefit providers. From HMRC disputed charges and duplicated employee records, to mandatory payrolling of benefits and real-time Class 1A contributions. With April 2027 approaching fast and the Fair Work Agency naming more employers, this is essential viewing for every payroll professional in the UK.

From PAYE registration delays and medical benefit reporting to minimum wage naming and unrecorded working time, this session covers the operational, compliance, and strategic issues you need to act on today.

We cover:

• How HMRC's online disputed charges process cut resolution times from years to months

• Why duplicated employee records throw employer accounts out of balance with HMRC

• Why resending your FPS can make an HMRC account imbalance worse, not better

• RTI as "right time" not real time, and why clients trust the HMRC portal over payroll

• New PAYE scheme registration delays and the activation code problem for overseas employers

• Mandatory payrolling of benefits from April 2027: cars, vans, fuel, and medical in phase one

• Why voluntary payrolling experience does not mean you are ready for mandatory payrolling

• Fuel cards, car allowances, and what counts as a medical benefit under the new rules

• The 50% regulatory limit and why employee communication is critical before April 2027

• Real-time Class 1A on all payrolled benefits and the first-year cash flow double hit

• Globally mobile employee exemptions and the new rules for reporting medical renewal premiums

• Why finance, HR, and benefit providers share accountability for payrolling data

• HMRC's light touch penalty approach and whether employers can expect support in year one

• National Minimum Wage naming round 24 and the common errors still catching employers out

• Unrecorded working time, salaried hours, and why high earners can still breach minimum wage

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Steve Yardley's LinkedIn: https://www.linkedin.com/in/syardley/

Nick Day's LinkedIn: https://www.linkedin.com/in/nickday/

Enjoyed this? Check out our sister podcast @thehrldpodcast for more great content!

Our Panel:

Simon Parsons, Director of UK Compliance Strategies, SD Worx

Samantha Mann, Payroll Team Manager, Armstrong Watson LLP

Richard George, Senior Payroll Director, MHA Advisory

Steve Yardley, Host, Managing Director, JGA Recruitment Group

Timestamps:

(00:00) Welcome & Panel Intro

(07:36) HMRC Disputed Charges Explained

(17:45) Is HMRC Getting Better?

(20:59) PAYE Scheme Registration Delays

(24:13) Mandatory Payrolling of Benefits: Phase One

(27:22) Audience Q&A: Fuel Cards & Medical Benefits

(29:55) Voluntary vs Mandatory Payrolling

(34:29) Class 1A in Real Time & Cash Flow

(41:14) Who Owns the Data? Payroll's Accountability

(47:12) NMW Naming Round 24 & Working Time

(57:42) Audience Q&A: Unpaid Extra Hours

(1:01:37) Wrap-Up & Next Session

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