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RTI define pay period

RTI define pay period

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Quick question.

I understand the FPS submission obligations.

HMRC say if no payments have been made in a pay period, a EPS must be submitted. Understand, but....

I can't seem to find a definition of "pay period" in this context despite much googling! I'm presuming its monthly?

So if you have a someone making irregular payments, sometimes zero, you'd have to do a EPS each month if there were no FPSs in month? And this would be the same even if deductions, when due, were paid quarterly.

Sorry, it's a basic question but I can't find any definition of "pay period"

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Euan's picture
By Euan MacLennan
05th Mar 2013 10:03

I haven't looked

... but I assume that the period is the tax month to the 5th, not least because a nil EPS can only (apparently) be filed between the 6th and 19th of the following month.

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By gg
05th Mar 2013 10:28

It is a tax month

This section on HMRC's website explains when to report information:

http://www.hmrc.gov.uk/payerti/reporting/when-to-report.htm#2

Specifically, the sentence - 'If you haven't paid anyone at all in a tax month, then you must send an EPS instead of an FPS.'

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By hkfinancials
05th Mar 2013 10:49

Irregular

For employees, who are not going to be paid every week or month, don't forget to indicate them as "Irregular" . Otherwise in the case of a nil payment month the HMRC may mark the employee as leaver and you will end up having to set up the employee again.

See para 4.5 below

http://www.hmrc.gov.uk/softwaredevelopers/rti/developerfaqs.htm

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By girlofwight
05th Mar 2013 21:04

Thanks all
Question answered by you fine folks.

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