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Listen again! PAYE online podcast for large and medium sized employers

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15th Feb 2009
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Carter phase 2 starts soon for large and medium sized employers with the launch of the mandatory in year online programme.

All employers with 50 or more staff will be required to submit details of their in year payroll movements online from 6 April this year. This means that forms P45 and P46 must be filed online - P45 for both leavers and joiners; P46 applies only to joiners and those currently on the payroll who have previously been paid at less than the Lower Earnings limit. Those joining the payroll of a pension scheme will also be notified online using the new P46(Pension).

Small employers with 49 or fewer staff do not need to file their in year forms online this year - they have a further two years before this is mandatory.

HMRC has produced a podcast for those affected by the new in-year filing requirements. Stephen Banyard from HMRC sets out the new requirements and provides a few useful tips on the new regime. Penalties will ultimately be charged on those who fail to comply - but not until late this year or early next year, so that employers have time to adjust to the new rules.

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