June 2026 Employer Bulletin: Essential Updates for Employers

The June 2026 Employer Bulletin from HMRC, published on 17 June 2026, brings urgent reminders on payroll compliance, benefits reporting changes, and major employment law reforms under the Employment Rights Act 2025. With key deadlines approaching and new duties on the horizon, employers should act promptly to maintain compliance and support their teams.

PAYE Compliance Deadlines Loom in July Employers must submit or amend PAYE Settlement Agreement (PSA) applications by 5 July 2026 for the 2025-26 tax year via the online service—the dedicated mailbox closed last year. P11D and P11D(b) returns reporting expenses and benefits for 2025-26 are due by 6 July 2026. Class 1A National Insurance contributions must be paid electronically by 22 July 2026. Update to the latest Basic PAYE Tools version and file accurately online to avoid monthly penalties for late or incorrect submissions.

Phased Introduction of Mandatory BiK Payrolling From April 2027, real-time payrolling of benefits in kind becomes mandatory in phases. The initial phase (April 2027 to April 2028) covers cars, car and van fuel, vans, and medical benefits, with other BiKs following from April 2028. Voluntary registration for non-mandated benefits opens from November 2026. Employers should review current processes ahead of updated guidance expected in the coming months.

Employment Rights Reforms: Prepare for 2026 and 2027 Changes Significant updates from the Employment Rights Act 2025 are progressing. From January 2027, the qualifying period for unfair dismissal claims reduces to six months, extending protection to more employees sooner. From 1 October 2026, employers must take “all reasonable steps” to prevent sexual harassment of employees, including by third parties.

Public consultations on zero-hours and similar contracts (including rights to guaranteed hours based on a reference period and payments for short-notice shift changes), non-disclosure agreements, unpaid carers, and time off for public duties close on 25 August 2026. Employers are encouraged to engage via the Make Work Pay site. Guidance from Acas and the EHRC on harassment prevention is available now.

Other Key Updates From August 2026, HMRC will contact around one million low earners directly regarding pension top-up payments to deliver equivalent tax relief outcomes; no employer action or payroll changes are required.

Relevant businesses must apply for approval under the new Vaping Products Duty and Vaping Duty Stamps Scheme well before the 1 October 2026 trading start date. Construction Industry Scheme contractors must now file monthly returns (or inactivity requests), with penalties for late filing.

Promote the HMRC app to new starters for quick access to National Insurance numbers, tax code checks, and refund claims. Large employers (250+ staff) can publish voluntary gender pay gap action plans now—including actions on menopause support—with mandatory reporting from spring 2027. HMRC continues to highlight risks of tax avoidance schemes, especially those linked to umbrella companies.

For comprehensive details, links to guidance, videos, and further resources, read the full June 2026 Employer Bulletin on GOV.UK: https://www.gov.uk/government/publications/employer-bulletin-june-2026/june-2026-issue-of-the-employer-bulletin#PSA