If you’re an employer, you will probably be aware that payroll information must be sent to HM Revenue and Customs (HMRC) every time you run your payroll, under Real Time Information (RTI). This must be sent on or before the pay date. However, this was proving to be a challenge for many small employers, particularly those who paid their employees weekly but processed their payroll monthly. Therefore, in March 2013, HMRC issued a temporary relaxation of the deadline rules, allowing submissions to be made within the PAYE month that they are due. This was originally until October 2013. In June 2013, this was further extended to April 2014. The relaxation rules related to employers with less than 50 employees.
Now, HMRC have extended the relaxation regime for a further 2 years, to April 2016, in respect of micro employers – those with fewer with 10 employees. However, this only relates to existing employers. Any new employers after 6 April 2014, as well as any employers with over 10 employees, will have to operate RTI correctly.
Further information is available here.