I have a few questions, which I am sure others do have, about RTI in practice and I should be grateful if anyone knows the answers as I cannot find any definite answers anywhere.
1. FPS to be filed on/before payment of wages. Is there any HMRC deadline for filing an FPS (if not, how will HMRC known if FPS has been filed after the payment to employees, especially with wages paid cash)? On the same note, we are sending out RTI letters of engagement and asking employees to set a wages payment date by which they are expected to report to us, failing to do that we have no responsibility to chase them.
2. Penalties for late filing: have these been set?
3. Penalties for inaccurate returns (for 2014/15): will there a penalty be imposed on payrolls where there is late filing or error return but no PAYE/NIC liability (e.g. low paid directors or employees below NI thresholds?
4. We are thinking of converting all weekly payrolls into monthly to avoid having to increase fees for extra work in obtaining employers' approval before filing, filing time etc (at least we will have the hassle once a month). Any others done the same or any other ideas how to minimise additional costs/fees although I believe those cannot be eliminated?
4. To avoid the problem of late filing, could the employer treat payments to employees as loans and deduct from pay when they make the next payroll run?
5. We have a number of temps agencies for whom there is no fixed or expected number of hours worked each week and they cannot put in one of the given ranges (0-16, 16-30 and so on) because they fluctuate signifinacltly each week. would it be acceptable by HMRC to put those into the "other" range or do we have to inpout the actual hours each week before FPS filing based on the actual hours worked by each temp?