Q&A: Employing casuals and RTI

Date Published: 11th February 2013

I only have a few part-time employees and none of them earn more than £100 a week. Under RTI, will I now need to register as an employer and run a proper payroll

Under the current guidance in issue, HM Revenue & Customs (HMRC) have stated that if an employer is not currently operating PAYE because they are not obliged to, their circumstances will not change under Real Time Information (RTI).

Under the current PAYE system, employers tell HMRC what deductions they have made from employees pay after the end of the tax year. Only then are HMRC able to review whether the correct deductions have been made under PAYE.

Moving forward under RTI, HMRC will be receiving information when, or before payments are made. This should mean more employees will pay the right amount of tax and National Insurance in the tax year.

Based on the information you have supplied, you will not be obliged to register as an employer and operate RTI. Having said that, the Department for Work and Pensions will need to be informed of your employees’ earnings for tax credit purposes, but there will be an alternative process for this; rather than the employer reporting under RTI.

If you would like to discuss RTI or your payroll in more detail, please feel free to contact your local TaxAssist Accountant. 

By Jo Nockels Google+ Profile



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