What We're Working On | WFM UK | 01 Oct 2026

Previous What We're Working On article, and previous Release Note.

Now Released

Following their appearances on this What We're Working On article over the past few editions, we have now released the following:

• Accurate SSP & CSP in Wage Cost

• Employment Conflict Resolution

• Salary Sacrifice Company Car & Car Fuel (OpRa)

Release Note, 1st October 2026.

Upcoming

The following items are in progress or nearing completion and are likely to appear soon in one of our upcoming quarters. This is an early heads-up, so you can make plans where necessary:

• Payrolling Benefits in Kind (PBIK)
• Holiday Record Keeping (Fair Work Agency)
• Employment Rights Act 2025

Payrolling Benefits in Kind (PBIK)

Several pieces of work are in progress, or will begin shortly, within the Payrolling Benefits in Kind module, ahead of the 2027/28 tax year.

Van and Van Fuel

The Van and Van Fuel benefit is being enhanced to work in a similar way to the Company Car and Car Fuel benefit. It will use assignments, rather than applying a vehicle to one employee in isolation. A car is typically provided to one employee at a time, but vans are often shared, with several employees having access to the same van at the same time depending on availability. Assignments will reflect this, allowing a van to be linked to multiple employees across the tax year. Van and Van Fuel calculations will then run automatically, removing the need for users to work these out manually.

Salary Sacrifice (OpRA) variants

Following the release of the Company Car and Car Fuel (Salary Sacrifice) benefit, salary sacrifice variants are being added for Van, Van Fuel and Private Medical. As with the car benefit, the system will compare the salary sacrifice amount for the tax year against the standard BIK value, and use the higher of the two as the taxable Cash Equivalent. This applies HMRC Optional Remuneration Arrangement (OpRA) rules automatically.

BIK Module roll-forward

Development is also progressing on BIK Module roll-forward, which will run automatically as part of the existing Payroll Module roll-forward at tax year end. Any benefit without a stop date will be carried into the new tax year, with Cash Equivalents and notional pay recalculated for the new tax year. Customers will no longer need to re-add or restart benefits each April. Roll-forward will also include the end of year provisions needed to close the tax year correctly, covering both P11D(b) and RTI submissions.

2027/28 tax year

Preparation is underway for the 2027/28 tax year, when payrolling of benefits becomes mandatory. This work depends on HMRC publishing updated legislation and the RTI schema, which are expected this Autumn. Further updates will be shared as HMRC's detail is confirmed.

Holiday Record Keeping (Fair Work Agency)

Section 35 of the Employment Rights Act 2025 introduces a statutory duty for employers to maintain adequate records demonstrating compliance with Working Time Regulations holiday entitlements, with records retained for six years from the date of creation.

We're building a way to retain holiday records, from allowance calculations and accrual through to pay, for up to seven years. The statutory requirement is six years, but we're allowing for mid holiday years to be captured within that window.

One of the first items customers may have noticed is that Carried Over Holiday now requires a reason code (one of the requirements). These options are being expanded to:

• Agreed Carry Over
• Career Break
• Contract Exception
• Employer Failure to Allow Leave
• Holiday Purchase
• Leave Year Transition
• Length of Service Increment
• Public Duties
• Public Health Emergency
• Sickness
• Statutory Parental Leave
• Student Contract
• TUPE Transfer
• Two or more of the listed options

This feature is currently in its middle stages of development. We're building the necessary snapshots to retain the underlying data, alongside a per-employee UI that will surface this holiday history to users. Screenshots will be available in upcoming What We're Working On articles, and then of course the release note when ready.

We'll continue to share updates as this feature progresses. For reference, Section 35 of the Employment Rights Act 2025 can be found at https://www.legislation.gov.uk/ukpga/2025/36/section/35.

Employment Rights Act 2025

Whilst this article is intended to give insight into what is being actively developed and nearing release, we wanted to add a note on the Employment Rights Act 2025, given the scale of change it represents.

Our product team has spent over a year reviewing the incoming legislation, with a particular focus on:

• Right to Reasonable Notice
• Right to Guaranteed Hours
• Right to Shift Compensation (for cancelled or curtailed shifts)

As government consultations begin to open and close, we're now able to refine our understanding of what's expected and use this to define a working scope for development. Work will soon be underway to build against this scope, with changes made as the legislation is confirmed and announced. We will share more as decisions are made and our approach develops.

For more detail on the zero hours consultation and what it means for you, see WFM UK | HR & Payroll: Employment Rights Act 2025, The Zero Hours Consultation, What You Need to Know.