No. Payroll has been digital and real-time since RTI arrived in 2013, so there is nothing for MTD to fix and payroll sits entirely outside the regime. This confuses people because MTD is discussed as though it is coming for everything, and employers reasonably assume their payroll must be in scope. It is not. Your RTI obligations are unchanged, your submission dates are unchanged, and nothing about MTD for Income Tax or MTD for VAT touches how you pay staff. The one genuine connection is indirect: if you are a sole trader with employees, your own income is in MTD for Income Tax on the usual thresholds, and your staff wages are simply an expense in those updates like any other cost.