Payrolling P11d benefits for a director who receives no pay (but is 'on hold' on payroll)

Hi we have a director who receives benefits that we usually declare on the paper p11d. We are choosing to payroll benefits from 6th April 2024. He is 'on hold' on payroll. How do we payroll his benefits in kind? Thank you

Hi , 
 

If you wish to payroll the benefits these would go through payroll and be marked as such, if you have them set as something on your software which prevents you running the payroll for them you may need to speak to the software provider re this .

Thank you .

That covers the technical side of setting up the pay elements thank you. But my question is more about how: we cant make deductions from someone who isnt being paid. We can exclude him from payrolling in 2024-25 and make an online submission for him but what happens from 2025-26 when everything has to be done via payroll and RTI and no online submissions are allowed?

Hi,

You can only payroll benefits if the individual is being paid and as you point out, when this becomes mandatory you will have people who do not receive a salary from which to make the deductions.

As we do not have all the guidance for the 2025 to 2026 changes, please review gov.uk and the employer bulletins for updates.

Thank you.