The Payroll Podcast

In this episode: April 2026 Payroll Changes | Tax, SSP, NMW & EV Salary Sacrifice Explained
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!
The new tax year is here. Is your payroll ready for everything April 2026 brings?
In this March edition of Payroll Question Time, host Steve Yardley and our expert panel break down the most critical changes hitting payroll teams right now, from fiscal drag and frozen thresholds to the landmark overhaul of Statutory Sick Pay, the launch of the Fair Work Agency, and the often-misunderstood world of EV salary sacrifice schemes.
With the end of the tax year upon us, we cut through the complexity so HR, payroll, and finance professionals can head into the new financial year with clarity and confidence.
We cover:
Fiscal drag and frozen thresholds: what the rise in tax revenue to 37-38% of GDP means for employees and employers
Scottish income tax band changes and what payroll teams need to update
Student Loan Plan 5: the new starter checklist rules and how to apply them correctly
Statutory payment rate increases for SSP, SMP and parental pay
Payrolling benefits in kind: voluntary registration deadline and preparing for mandatory payrolling in 2027
Fair Work Agency launch on 7 April: enforcement powers, naming and shaming, and what it means for compliance
National Minimum Wage pitfalls: unpaid working time, salary sacrifice traps, apprentice rates and the 389 employers named and shamed
Holiday pay complexity: average pay calculations, audit risk and Fair Work Agency enforcement ahead
Statutory Sick Pay overhaul: day one rights, two-tier rates, transitional protections and software readiness
Pensions update: frozen auto-enrolment thresholds, pensions dashboard progress and tax relief confusion
EV and hybrid car salary sacrifice: myths debunked, NMW risks, company car tax increases through to 2028-29 and maternity leave traps

Don’t forget to subscribe and turn on notifications to stay updated with every Payroll Question Time.

Learn more about SD Worx Academy training courses: https://www.sdworx.com/en-en
Find your ideal candidate with our job vacancy system: https://jgarecruitment.ck.page/691ee4…
Nick Day’s LinkedIn: https://www.linkedin.com/in/nickday/

Our Panel:
Simon Parsons, Director of UK Compliance Strategies at SD Worx
Richard George, Payroll Leader
Steve Yardley, Managing Director, JGA Recruitment
Sam Mann, Payroll Consultant, Armstrong Watson LLP

Hashtags:
#PayrollQuestionTime #EmploymentRightsBill #NMW2026 #UKPayroll #PayrollCompliance #HRCompliance #SSPChanges #PayrollingBenefits #HolidayPayRules #PayrollUpdates #TroncAndTips #TaxAdvisory #PayrollRiskManagement #PayrollLeadership #SDWorx #PayrollProfessionals #HRandPayroll #PayrollTraining #UKEmploymentLaw #PayrollAccuracy

My first book: The Payroll Pivot book is out now!
https://shorturl.at/rXBXP

Payroll has long been seen as a “back office” function but what if that’s the biggest myth holding the industry back?
In this episode, Anita Lettink steps in as host to interview Nick Day, CEO of JGA Recruitment and author of The Payroll Pivot, to explore why payroll professionals struggle with visibility and influence and how fear, self-perception, and mindset are holding the industry back from stepping into a more strategic role.
It’s not technology.
It’s not AI.
It’s something much deeper: fear.
Nick introduces his powerful “Fear Equation” (Anxiety + Uncertainty × Imagination) and explains how it silently shapes decision-making, confidence, and career growth across the payroll profession.

This episode is sponsored by Deel
Managing a global team is complex, Deel makes it simpler with payroll, HR, IT, and compliance all in one place. That's why over 35,000 businesses trust Deel to hire, pay, and manage their teams worldwide.
See how Deel works at www.deel.com/nickday

Connect with Anita: https://linkedin.com/in/anitalettink

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

Find your ideal candidate with our job vacancy system: https://jgarecruitment.ck.page/691ee4537e

Stay tuned for the next episode of The Payroll Podcast, brought to you by Nick Day, CEO at JGA Recruitment, landing soon!

(00:00) Fear, uncertainty, and how payroll professionals perceive their role
(01:29) Anita Lettink takes over as host and introduces Nick Day as the guest
(02:40) Why Nick wrote The Payroll Pivot and the gap in the industry
(03:32) How fear, anxiety, and uncertainty hold payroll professionals back
(08:00) Nick’s writing journey and finding his authentic voice
(13:55) Why the “back office” label is damaging payroll’s perception
(22:35) The shift from invisibility to influence in payroll
(23:41) Why payroll professionals struggle to speak up and be heard
(29:41) Leadership, resilience, and navigating challenges with “true north”
(33:49) The Fear Equation explained and how it impacts decision-making

This episode is sponsored by Deel
Hire, manage and pay – anyone, anywhere: https://www.deel.com/nickday/
Statutory Sick Pay (SSP) reform is one of the most significant payroll changes in years. Yet most of the complexity isn’t in the headline changes. It’s in what happens beneath the surface.

In this episode of the Payroll Podcast, Nick Day is joined by payroll software expert Jason Sweby to break down exactly what’s changing, why it matters, and how payroll teams can prepare for the transition.

The reform aims to expand access to sick pay, bringing over a million lower-paid workers into eligibility while removing waiting days and introducing new calculation rules. On paper, it sounds simple. In practice, it introduces one of the most technically complex transitions payroll professionals have had to navigate.

Nick and Jason unpack the biggest challenges, including how transitional protection works across the tax year boundary, why payroll systems need to track historical data, and where employers are most likely to get caught out.

They also explore the broader impact of the reform. From increased employer costs to potential shifts in employee behaviour, this episode gives you the context you need to understand not just what is changing, but what it means for your organisation.

If you are responsible for payroll, compliance, or people operations, this conversation will help you approach SSP reform with clarity and confidence.

Topics covered in this episode:
What SSP reform is trying to achieve
Key changes to eligibility and waiting days
How the new SSP calculation works
Transitional protection explained simply
Payroll system and compliance challenges
Employer cost implications
How to prepare for April implementation
Future payroll trends including payrolling of benefits

Subscribe to the Payroll Podcast for more insights on payroll, compliance, and the future of work.

Jason’s previous appearance on The Payroll Podcast: https://youtu.be/ty3qv1F1sP0

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

Connect with Jason: https://www.linkedin.com/in/jason-sweby-6753bb1/
Nick Day’s LinkedIn: https://www.linkedin.com/in/nickday/
Payroll Talent Recruitment: www.jgarecruitment.com
Advertise Payroll Roles: www.payrolljobsboard.com
Know Your Worth in Payroll: www.payrollhrsalary.com

(00:00) Introduction to SSP Reform
(02:51) What the Reform Is Trying to Achieve
(04:03) Why SSP Is Changing Now
(05:55) Policy vs System Change Explained
(07:13) Key Changes to SSP Rules
(09:46) Why Transitional Protection Matters
(10:26) Inside HMRC Guidance & Developer Insights
(13:05) Technical Challenges for Payroll Systems
(17:58) Biggest Risks for Employers
(18:44) Is the Payroll Industry Ready?
(19:55) Impact on Employees & Behaviour
(22:22) How Payroll Leaders Should Prepare
(24:32) Edge Cases & Transitional Nuances
(25:59) Future Payroll Changes to Watch
(30:42) The Role of Payroll Software Moving Forward
(33:23) Final Thoughts & Key Takeaways

#Payroll #SSP #PayrollPodcast #HR #Compliance #PayrollManagement #EmploymentLaw #HRTech #PayrollReform #FutureOfWork

In this episode: Payroll vs Reward Debate | P11D Electronic Mandate | BACS Hash Dropped | Pension Dashboard Delay
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!

The 100th HMRC employer bulletin just landed, and it changes more than you think.

In this episode of Payroll Question Time, host Nick Day and our expert panel tackle the growing debate on whether payroll should align with reward, break down the February 2023 employer bulletin bombshells, and explore what the future of payroll skills really looks like.

From mandatory electronic P11D filing and the sudden death of informal payrolling to the surprise removal of the BACS hash and key pension dashboard delays, we cover what payroll and HR leaders need to act on right now.

We cover:
Should payroll align with reward or stand as its own strategic profession
P11D paper filing now banned — electronic submissions mandatory from 2022-23
Informal payrolling no longer tolerated — register by 5th April or stop
BACS hash field 117 dropped at short notice with no regulatory clarity
Payroll analytics as the next critical skill for senior professionals
Devolved government changes for Scotland, Wales and Northern Ireland
SSP linked periods and the 8-week reset rule
Pay on demand, salary advances and RTI return implications
HMRC employer PAYE direct debit issues and penalty risks
Pensions dashboard delay and what data payroll teams need to prepare
Collective defined contribution schemes and pension super funds explained
Auto-enrolment edge cases including salary sacrifice and temporary workers

Don't forget to subscribe and turn on notifications to stay updated with every Payroll Question Time.

Learn more about SD Worx Academy training courses: https://www.sdworx.com/en-en

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

Our Panel:
Simon Parsons, UK Director of Compliance Strategies at SD Worx
Richard George, Director of Education at the Payroll Centre
Lou Gray, Associate Director at Evelyn Partners
Andy Nichols, Payroll and Pensions Expert, The Pensions Regulator

#PayrollQuestionTime #PayrollAndReward #P11DChanges #UKPayroll #PayrollCompliance #HRCompliance #BacsHash #PayrollAnalytics #PensionsDashboard #PayrollUpdates #DevolvingGovernments #SSPRules #PayrollLeadership #SDWorx #PayrollProfessionals #HRandPayroll #PayrollTraining #UKEmploymentLaw #CIPP #Reward300

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## CHAPTERS

(00:00) Introduction and Welcome to Payroll Question Time
(02:00) Next PQT Date and Housekeeping
(03:43) Meet the Panel: Simon, Richard, Lou and Andy
(05:46) Today's Discussion Points
(06:25) Should Payroll Be Aligned with Reward?
(09:19) Lou: Keep Them Separate but Know the Tax
(12:20) Richard: Payroll Is Strategic to Every Benefit Decision
(15:38) Why Reward Should Report into Payroll, Not the Other Way
(16:52) Should the Apprenticeship Title Change to Payroll and Reward?
(20:12) Andy: Payroll Is the End of the Line for Everything
(22:07) Simon: Does Renaming Devalue the Profession?
(22:43) GPMI Payroll Analytics Course: Is This the Future?
(26:10) Poll Results: 55% Say Payroll and Reward Belong Together
(28:00) Payroll as a Profit Centre Through Data and Analytics
(33:52) Lou: Automation, Software Skills and Process Improvement
(36:49) The European HCM and Payroll Tech Market Hits 35 Billion
(37:56) Audience Question: Offshoring Payroll to Cheaper Locations
(42:51) Devolved Governments: Scotland, Wales and Northern Ireland
(46:38) Poll: How Do You Handle the P11D Form?
(51:05) HMRC Bulletin: P11D Paper Filing Banned from This Year
(54:48) Informal Payrolling Ends — Register by 5th April
(57:54) BACS Hash Field 117 Dropped with No Warning
(1:00:05) How Far Back Must You Correct Year-to-Date Figures?
(1:02:08) Pay on Demand and RTI Return Complications
(1:04:23) HMRC Direct Debit Deadline Warning
(1:05:10) SSP Linked Periods: The 8-Week Reset Rule
(1:06:41) Is the HMRC Direct Debit Worth the Risk?
(1:09:35) Simon Parsons Tax Year Special Webinar: 3rd March
(1:10:29) Pension Updates: Retirement Age, Dashboard and CDCs
(1:15:06) What Data Will Payroll Need for the Pensions Dashboard?
(1:18:19) Opt-In Contributions: Hold or Pay Over Immediately?
(1:20:06) Auto-Enrolment for Ukrainian Refugees
(1:21:21) Filing RTI Without a PAYE Authorisation Code
(1:22:25) Pension Payment Deadlines and Whistleblowing Penalties
(1:24:06) Should Regulators Promote Auto-Enrolment More?
(1:25:07) Wrap-Up and Next PQT: 24th March 2023

This episode is sponsored by Deel
Hire, manage and pay – anyone, anywhere: https://www.deel.com/nickday/
The EU Pay Transparency Directive is one of the biggest regulatory changes facing payroll, HR, and reward leaders across Europe. With the June 2026 deadline approaching, many organizations are still figuring out what the legislation requires and how to prepare their pay structures, reporting processes, and reward frameworks.

In this special Payroll Podcast panel discussion, Lewis Roskilly (Global Reward Lead at JGA Recruitment) leads a conversation with experts in employment law and reward strategy to break down the real implications of pay transparency.

The panel explores gender pay gap reporting, job evaluation, pay architecture, and the risks of manager discretion in compensation decisions, while sharing practical guidance on how organizations can prepare before the directive goes live.

If you work in payroll, HR, reward strategy, or compliance, this episode provides clear insights on how to prepare for the EU Pay Transparency Directive.

Subscribe to The Payroll Podcast with Nick Day for more conversations shaping the future of payroll and reward.

Connect with Lewis: https://www.linkedin.com/in/lewis-roskilly
Nick Day’s LinkedIn: https://www.linkedin.com/in/nickday/
Payroll Talent Recruitment: www.jgarecruitment.com
Advertise Payroll Roles: www.payrolljobsboard.com
Know Your Worth in Payroll: www.payrollhrsalary.com

(00:00) Methodology And Audit Trails In Pay Reporting
(00:52) Why The EU Pay Transparency Directive Matters
(03:54) Panel Introduction: Reward, Law And Pay Transparency Experts
(09:22) Gender Data And Reporting Without Forced Disclosure
(14:37) Equal Value Work: Job Descriptions vs Real Duties
(22:07) EU Implementation Timelines And Possible Delays
(27:52) Building A Cross-EU Pay Transparency Strategy
(34:31) Using Pay Transparency To Build Trust And Culture
(40:01) Building Pay Architecture And Fixing Legacy Pay Systems
(43:12) Who Is Responsible For Accurate Job Descriptions?
(46:33) Why Manager Discretion Creates Legal Risk
(48:28) The Four-Step Framework To Prepare For Pay Transparency
(51:52) Why UK Employers Will Still Be Impacted
(55:09) Unexpected Benefits Of Pay Transparency
(58:28) Final Takeaways And Next Steps For Employers