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• # 89689
• Wed 27 Mar 2013 03:27 PM

hello
i had a discussion with a book keeper today who was in a tiz over RTI! basically she has been told you have to have passport details for all employees and that you have to process the payroll and submit the details the same time you physically pay your employees. Does anyone know if this is correct? she told me that HMRC told her they will be doing checks on companies to make sure that payments are made at the same time and that large fines upto £3000 can be imposed for non compliance. she has cashflow issues and the employees are paid at different times during the month b ecause of this and it will be difficult for her as she might pay employees end of april but payslip will be dated march! 

any thoughts welcome!

Rebecca 

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• # 89690
• Wed 27 Mar 2013 04:11 PM

Hi Rebecca

Payment is only due in terms of what is owed to HMRC based on what the employee has been paid and what has been deducted from the empoyees salary, so it shouldnt matter when they are paid. I believe one of the reasons behind RTI is to ensure employers are processing Payroll correctly and not borrowing employees contributions and deductions.
Perhaps dating payslips correctly and at the time of payment even if the employees are being paid late would resolve this issue.
BR
Gary

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• # 89691
• Wed 27 Mar 2013 04:22 PM

The general rule is that payments will have to be reported on or before the date of payment, not after.

• Ruth
  www.shoreaccounting.co.uk

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• # 89694
• Wed 27 Mar 2013 05:09 PM

Wages have to be reported on or before payment date to be compliant.
The information also has to be submitted online via suitable software which is RTI ready.
If under nine employees you can use the HMRC payroll but you have to be registered online with them to do this.
Yes, this lets HMRC know how much PAYE & NI is payable which is a good thing in my opinion. 
Leaving everything a bit late to get this done if not already in place.
It has been well publicised and all employers have been notified well in advance of what they are required to do.
Full details are on HMRC website.
Marilyn
 

• A clever person solves a problem.

  A wise person avoids it.

  Albert Enstein

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• # 89699
• Wed 27 Mar 2013 07:30 PM

Passport numbers are not required for current employees but HMRC would like them to be recorded for any future employees taken on. Most employers already do this as part of their checks to ensure eligibilty to work in UK.   As the other replies state full payment submission needs to be made on  or before physically paying employees and payments to HMRC remain due on 19/21 of following month which hasn't changed.

I am just submitting FPS now  as part of the pilot scheme, hoping all goes smoothly!

• linx
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