Payroll CPD for Accountants — IR35, Auto Enrolment and RTI Guide 2026
Payroll CPD for accountants — IR35, RTI, Auto Enrolment, NMW, and verifiable payroll training counting toward your annual CPD hours.
Payroll legislation changes every tax year. For accountants involved in payroll processing, compliance, or advisory, regular CPD is essential. This guide covers what payroll CPD should include, how much you need, and how to find verifiable training.
Why Payroll CPD Matters
National Minimum Wage and National Living Wage rates increase annually. PAYE thresholds, National Insurance rates, and student loan repayment thresholds all change. Employment law affecting payroll — statutory sick pay (SSP), statutory maternity pay (SMP), shared parental leave — is updated regularly. RTI submission requirements and Auto Enrolment pension rules continue to evolve. Keeping current through structured CPD is a professional obligation for accountants who run client payrolls or advise on payroll issues.
What Payroll CPD Should Cover
A comprehensive payroll CPD programme covers: PAYE rates, thresholds, and the tax code system; National Insurance contributions — Classes 1, 1A, 1B, and 2; National Minimum Wage and National Living Wage — current rates and compliance; statutory payments — SSP, SMP, SPP, ShPP; RTI — FPS, EPS, and HMRC reporting; Auto Enrolment — ongoing duties, re-enrolment, and declaration of compliance; Construction Industry Scheme (CIS) — deduction rules and monthly returns; employment status — employed vs self-employed and IR35; payroll year-end — P60s, P11Ds, and employer obligations; and HMRC payroll enquiries.
IR35 and Off-Payroll Working
IR35 has been a major source of payroll complexity since private sector reforms came into force in April 2021. Accountants advising clients on IR35 compliance, Status Determination Statements (SDS), or the CEST tool need structured CPD here. IR35 sits at the intersection of employment law, tax, and payroll — making it a distinct CPD topic for many practitioners.
How Much Payroll CPD Do You Need?
ACCA, CIMA, and ICAEW do not mandate a minimum number of payroll-specific hours. For accountants with payroll responsibilities, reviewing payroll changes at the start of each tax year and completing structured training when significant legislative changes occur is the recommended approach — typically 4–8 hours per year for active practitioners.
Frequently Asked Questions
Does payroll CPD count as verifiable CPD? Yes — structured payroll training with a clear outcome counts as verifiable CPD for ACCA, CIMA, and ICAEW members.
Do I need payroll CPD if I only do occasional payroll work? Yes. Even occasional payroll work carries compliance risk if your knowledge of PAYE rates is out of date. A brief annual update of 2–3 hours is advisable.
Further Reading
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Learnsignal Education Team
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