Do you complete expenses and benefits returns? Or do you complete online filing for employment related securities? If so, you have a key role to play in ensuring online returns are submitted by the 2024/25 filing deadline of 6 July 2025 and payments are made on time. The 2024/25 online filing deadline to apply for a PAYE settlement agreement is 5 July 2025, with payments due by 22 October 2025 (19 October 2025 if not paying electronically). The latest Employer Bulletin: June 2025 includes articles on a range of areas of interest to employers, payroll professionals and agents, including some of the upcoming deadlines.
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Included in this edition are important updates on:
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PAYE settlement agreement (PSA) calculations for 2024/25,
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organised labour fraud: the supply of labour through employment intermediaries,
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mandating the reporting of benefits in kind and expenses through payroll software from April 2027,
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Spotlight 68: using prepaid debit cards for profit extraction, to reduce profits and disguise income,
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future changes to Statutory Sick Pay, and
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parents of teens reminded to go online to extend their child benefit claim.
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HMRC is running a webinar later this week on 26 June which will provide an overview of forms P11D and P11D(b), examine the benefits of submitting these online, and consider payrolling of expenses and benefits. However, it will not cover how to calculate the value of benefits.
Need to know more about PSAs? Choose from the short videos in the 'PAYE Settlement Agreements' playlist, available on HMRC’s YouTube channel.
Here’s a reminder of the key deadlines next month:
- 6 July 2025: deadline for submitting all 2024/25 P11D(b) and P11D forms (if benefits not processed via payroll) and the employee must receive their copy of the P11D,
- 6 July 2025: deadline for online reporting of the 2024/25 annual return in respect of employment related securities,
- 19 July 2025: deadline for non-electronic payment of Class 1A National Insurance Contributions (NIC) for 2024/25, and
- 22 July 2025: deadline for electronic payment of Class 1A NIC for 2024/25.
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