# Globally mobile employees can be excluded from mandatory payrolling

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 18 Sep 2026, 2:29.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2403051159-icaew-globally-mobile-employees-can.mp3

HMRC has announced that employers may exclude globally mobile employees (GME) from mandatory payrolling of benefits in kind (BIK) and has confirmed the class 1A national insurance contributions (NIC) position for voluntary payrolling.

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