PAYE - Real Time Information

Question 1

Most employers must report PAYE information in real time. What does this mean?

Answer 1

Each time the employer pays the employee, the employer must submit details of the pay and deductions to HMRC using payroll software

Question 2

How and when must the employer submit PAYE information?

Answer 2

The employer must submit the information on or before the day the employer is paid, using a Full Payment Submission

Question 3

When may an Employer Payment Summary be required?

Answer 3

If the employer reclaims:
- statutory maternity, paternity or adoption payments
- the employment allowance