RTI – Real Time Information

The Legislation

Until 5th April 2013, it is sufficient for employers to send  to HMRC the details of  how much their employees were paid & deducted and how much recoveries were claimed etc. at the end of the year using P35/P14 submissions.   From 6th April 2013, with the exception of a few, most employers will be required to send the information to HMRC every time payroll is run. The information should be sent to HMRC electronically via internet or using EDI.   What information you need to submit to HMRC?  

EAS – Employer Alignment Submission (Once)

  The purpose of this submission is to align your employees’ data with that held by HMRC. If you have more than 250 employees on your payroll, you must complete this submission. You need to do this just once per PAYE Reference but before the first FPS. Once done, you never have to do this again including future tax years.
  • Employee name and address
  • Employee NI number and tax code
  • Employee payroll ID
  • Employment start and end dates
  • Company PAYE Reference
  • Accounts Office Reference
  • Tax Office number
 FPS – Full Payment Submission (Weekly/Monthly)   The purpose of this submission is to let HMRC know how much you paid and deducted during each payroll run.  This in essence is a P35/P14 submission for each payroll period. You can do this once you have completed paying all the employees for the period. For example, if you are running a Weekly payroll, complete FPS at the end of the week, just before closing the period. You can also do multiple FPS during the same tax period. Accentra will allow you to submit FPS on daily basis and handles multiple payments for the same employee.
  • Starter and leaver information
  • Employee PAYE and NI contributions YTD
  • Employee Net Pay
  • Employee Name, NI Number, Gender & Address
  • Company PAYE Reference
  • Accounts Office Reference
  • Tax Office number
  • Tax & NI Due
  EPS – Employer Payment Summary (Monthly)   This is optional and the purpose of this submission is to claim any recoveries on Statutory payments such as SSP, SMP, SPP etc. and CIS deductions suffered. If there is nothing to claim, you don’t have to make an EPS. Even if you have recoveries to claim, you can decide when to submit EPS.  EPS must be done per PAYE Reference and if you do multiple EPS for the same tax month, HMRC will recognize only the last one.
  • Statutory Payments Recovered
  • NIC Compensation on Statutory Payments
  • Advance funding obtained from HMRC for tax refunds and statutory payments
  • CIS Deductions Suffered

 For more information, download our RTI Guide from http://downloads.accentra.co.uk/payroll/Accentra_RTI_Guide_2013.pdf

How Green Pelican helps you to comply?   Green Pelican online PAYE solution is powered by Accentra Payroll engine that’s recognised by HMRC for RTI. Accentra was part of the pilot programme since 2012 and have worked closely with HMRC in implementing RTI essentials in the software. Once you have run the payroll and produced the payslips, you will be able to submit the Full Payment Summary directly from the online interface.