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Payroll Services

Real Time Information (RTI)

Construction Industry Scheme (CIS)

Employment Allowance

PAYE & National Insurance Changes For 2014-2015

Payslip Mandatory Information

When Do You Need To Pay Income Tax

Why You Are On An Emergency Tax Code

Student Loans and Repayments

Statutory Payments - Maternity / Paternity / Adoption & Sick Pay For 2014

National Minimum Wage (NMW)

Payroll Abbreviations and Meaning / Definitions UK

Expenses and Benefits (P11D,P11Db)

Holiday Entitlement

Redundancy Pay and Rights



RTI (Real Time Information)

REMINDER: Employers must register for PAYE (if not already registered) and report RTI payroll information for ALL employees if any of the following apply, even if it only applies to one of their employee’s.

  • You're paying them at or above the PAYE threshold
  • You're paying them at or above the National Insurance Lower Earnings Limit (£111 per week)
  • The employee already has another job
  • The employee is receiving a state, company or occupational pension
  • You're providing them with employee benefits

Late RTI Submission/PAYE Payments

REMINDER: HMRC will issue financial penalties to employers if they are not submitting their RTI Full Payment Submission (FPS) or RTI Employer Payment Summary (EPS) on time. They’ll also penalise you if your PAYE (Tax & NI) payments are late.  

As a client of Services Outsourced Ltd, you are encouraged to provide accurate payroll information by a specified deadline each payroll period. This deadline is in place to ensure that Payroll Services Outsourced Ltd is able to submit the appropriate RTI reports HMRC on time. Payroll Services Outsourced Ltd will not be liable for late/incorrect submissions if the client has not adhered to the deadlines given. 

You are informed by Payroll Services Outsourced Ltd what your PAYE liability is well before the HMRC deadline ensuring that you have sufficient time in which to make payment. Responsibility for making a payment on time and using the correct PAYE reference is the employer’s. 

** Timetable for RTI (Real Time Information) Penalties **

Reporting ‘hours worked’ for your employees: changes to the bandings

Employers are required to report on their Full Payment Submissions the number of hours an employee normally expects to work in a week. From 6 April 2014 there will be an increase to the number of bandings from 4 to 5. The revised bandings will be:

  • up to 15.99 hours
  • 16 to 23.99 hours
  • 24 to 29.99 hours
  • 30 hours or more
  • Other.

It is very important that an accurate figure is provided as the number of hours is used to support claims to benefits and Tax Credits.

Starter Check Lists

When taking on a new employee, employers reporting their PAYE in real time will no longer be required to submit a completed P46 or P45 Part 3 to HMRC. Instead they will need to gather specific information to enable them to complete and submit a Full Payment Submission (FPS) to HMRC the first time they pay a new employee. The P46 will be replaced with a new starter check list. A copy of this form is attached.

A modified checklist will be available for employers who take on a new employee who has been seconded to work in the UK from overseas.

HMRC have started to review the P45 and are making changes to the process to bring it in line with RTI (Real Time Information). At present a P45 will still be issued to employees who leave. HMRC may change this in due course.

Student Loans and operating PAYE in real time

When taking on staff, employers should routinely ask every new employee if they are liable to repay an Income Contingent Repayment (ICR) loan, and if so student loan deductions should start from the first available pay day. This question should be asked as part of asking the starter declaration questions unless the employee has already provided you with a leaver statement (P45 part 3) which confirms that student loan deductions should continue.

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