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PAYE

Registered Charity have full time employees and it operates PAYE scheme. some employees are part timers and charity pay them below the PAYE threshold. Do we have to include them in Payroll. Employees are paid by bacs. 

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If you don't now then you will under RTI

Under RTI all employees in a PAYE scheme, regardless of how much they are paid, have to be reported on the Full Payment Summary.

The P38a no longer exists so any employees you may have reported on this will now have to be included in the payroll.

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