HMRC have issued a reminder to employers that in respect of PAYE Real-Time Information (RTI) filing, the contractual payment date should be reported rather than the actual payday. This applies whether the employees are paid early or late and is particularly likely to happen over Christmas. 

For example: if an employer pays on 17 ‌De‌ce‌mb‌er 2021 but the normal payment date is 31‌‌‌ ‌De‌ce‌mb‌er 2021, the employer should report the payment date as '31‌‌‌ ‌December 2021'. In this example, the FPS would need to be sent on or before the 31‌‌‌ ‌De‌ce‌mb‌er.

Useful guides on this topic

Employer Bulletin: October 2021
HMRC have published their Employer Bulletin for October 2021. We have summarised the key content for you, with links to our detailed guidance on the topics covered.

PAYE Real Time Information Reporting
RTI is reporting payroll almost in 'real-time' to HMRC. Employers report to HMRC electronically in advance of making any salary or wage payments to employees.

Penalties: RTI late filing and payment of PAYE
Under RTI the employer files a FPS for each payment period of the tax year and there are penalties for late filing of the various returns as well as late payment of tax.

External links

The Universal Credit (Earned Income) Amendment Regulations 2020

Secretary of State for Work and Pensions v Johnson & Ors [2020] EWCA Civ 778

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