From this April, HMRC require almost all employers to apply their new Real Time Information system (RTI). This will mean a number of changes for many employers, and small businesses are likely to be hit hardest:
- You must notify HMRC of payroll details BEFORE each time you pay the employees, rather than after the end of the year as at present;
- You must tell them the HOURS each employee worked in the period at the same time.
A major impact of this is that directors will now have to be very careful to ensure that their own salary is at least at National Minimum Wage. In the past, many private companies have paid extremely modest salaries in order to maximise the benefit of NIC-free dividend payments.
Here are some things you can do to keep out of trouble and avoid financial penalties:
- Keep track of everyone’s working hours
- Check your accountant has RTI-compliant payroll software
- If you do your own payroll, you’ll have to have either HRMC’s PAYE Tools software, or use a commercial payroll package – you can’t do these reports through their website. (boo!)