RTI Help information to include

[Suonice]

I'm after a little guidance on the fps and what information must be included.

Our payroll software provider states that if employee has 0 pay they do not have to show up on the fps report however all guidance I find online states they do need to show even if they have 0 pay to make hmrc aware they are still employed by the business.

Could someone please clarify this and share a link to a reliable source ie. Hmrc so I can take this back to our system provider ?

Any help is much appreciated !

 

[MyAccountantOnline]

When no employees are paid the report is an EPS - Employer Payment Summary

 

[MyAccountantOnline]

Here you go here's a link to the HMRC website explaining what's needed on the RTI reports

https://www.gov.uk/running-payroll/reporting-to-hmrc

 

[Daybooks]

In addition to @MyAccountantOnline‘s comments your payroll provider is unlikely to be wrong and would do the submission for you. Unless you have some dubious software provider I would not contemplate making any changes. Approved suppliers can be found here:

Find payroll software that is recognised by HMRC

Check for free and paid-for software recognised by HMRC that you can use to report PAYE information online.

www.gov.uk

 

[Suonice]

Here you go here's a link

Hi thank you for your reply. In this instance other employees were paid but a few so fps had to be sent. I am mainly concerned about employee who did have other pay elements and deductions processed but net pay came to be zero

 

[Suonice]

In addition to @MyAccountantOnline‘s comments your payroll provider is unlikely to be wrong and would do the submission for you. Unless you have some dubious software provider I would not contemplate making any changes. Approved suppliers can be found

Thank you for your reply. The software provider is approved however their reply to this issue was that we are probably right saying we need to submit fps for all employees including those with zero pay but the system wouldn't include them in fps we would have to send a separate fps for each one of those employees and this just doesn't seem right to me.

 

[Newchodge]

Hi thank you for your reply. In this instance other employees were paid but a few so fps had to be sent. I am mainly concerned about employee who did have other pay elements and deductions processed but net pay came to be zero

If they had pay elements processed they must be on the FPS.

 

[Newchodge]

Thank you for your reply. The software provider is approved however their reply to this issue was that we are probably right saying we need to submit fps for all employees including those with zero pay but the system wouldn't include them in fps we would have to send a separate fps for each one of those employees and this just doesn't seem right to me.

Check your settings and untick don't send zero payslips.

 

[macScot]

Where employees are not paid regularly, then they should be flagged accordingly on every FPS that is submitted for them.

This information is available online if you search for RTI Data Item Guide

Data item: 40A
Description: Irregular Employment Payment Pattern Indicator
Comments:
Indicate ‘Yes’ if your employee is paid on an irregular basis, for example;

• casual or seasonal employees whose employment contract continues
• employees on maternity leave, long-term sick leave, or leave of absence and will not be paid for a period of three months or more – but you still regard them as employees

HMRC will check if employees have not been paid for a specific period of time and will treat them as having left that employment. To avoid that happening for employees who do not get paid regularly, we ask that you use the irregular payment pattern indicator on every FPS submitted for that employee.

&

Data Item: 42
Pay Frequency = IR (Irregular).

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Alternatively, you could/should be able to process payments with £0.00 salary or wages, however, depending on the employee's tax code, provided they are not paid on a W1/M1 basis, they will likely get a tax rebate, which would be appropriate based on how much they may have earned and paid to date.