Real Time Information (RTI) FAQ's: Part 4
With Real Time Information now less than 5 weeks away, our platinum support team have seen an increase in the number of people calling with technical questions about submitting RTI. To help ensure you are prepared for the transition date of 6th April, we have put together another FAQ post with some of the most common questions we have recently been receiving about RTI. (You can read our previous FAQ posts here: FAQ 1, FAQ 2, FAQ 3)
Do I still need to complete a PAYE Year End?
You still need to electronically send your end of year return (P14s and P35) for the year 2012-13 by 19 May 2013. Do not wait until you have completed your end-of-year returns before starting to send PAYE in real time.
When do I have to send my first full payment submission (FPS)?
Guidance on when Employers should submit a Full Payment Submission for payrolls run around the 6 April 2013 has been published at https://www.hmrc.gov.uk/payerti/payroll/year-start/fps-eas-examples.htm
Do I have to enable RTI functionality in my product?
Yes! This needs to done once you have cleared your totals for the 2012/13 tax year and moved into the 2013/14. Detailed instructions on how to do this is in the RTI guide.
Construction Industry Scheme (CIS)
Under the rules of RTI you cannot process subcontractors through a PAYE company. On the Employer Payment Summary (EPS) each month you are required to declare ‘CIS deductions suffered’, this will offset any liability to HMRC.
Normal hours worked per week
This field should contain the normal hours worked in a week by an employee. Normal hours aren’t always the same as contracted hours and need to be calculated. An explanation of what counts as normal hours and how to calculate the figure can be found here – https://www.hmrc.gov.uk/taxcredits/start/claiming/income-hours/work-out-hours.htm#2
This field will be used by HMRC to calculate eligibility for tax credits, so it is important you complete it. HMRC have defined bands for Normal Hours Worked per Week. The bands are: up to 15.99, 16 – 29.99, 30 or more and other (for example pension payroll). Therefore if an employee’s hours fall within a certain band, it is not necessary to keep changing the calculated value unless they fall into a different band.
If you require any further assistance on the calculation you must contact HMRC, not IRIS. Unfortunately we will be unable to help you in this regard.
This field is held on the employee record. It is not mandatory but should be used for employees who are unable to provide you with an NI number, such as foreign nationals.