The payment date that should be shown
The format of the FPS isn’t changing and should be completed to include the latest payroll information. I.e. payment date, monetary values; leaving date etc. As the FPS will be an adjustment to the pay in that tax year the payment date should be equal to, or later than, the last payment date reported in that year to ensure our records are updated.
‘For example:
a) An individual is in employment all year and the final FPS for the year is submitted on 30 March 2019, with a payment date of 30 March 2019 b) It is then identified in June 2019 that an error occurred in their Month 11 FPS. The FPS should include the final pay date of 30 March 2019 (as the latest pay date in that tax year) and amended monetary values
Erroneous or generic dates such as 5 April should not be manufactured as this could cause further issues with the integrity of the data on the individual record.’
Earlier Years
The new process will allow for corrections to the 2018-19 tax year and future years. An EYU will still be needed for years 2013-14 through to 2017-18 and as each of these years becomes out of date, the need for an EYU will reduce.
2013/14 to 2017/18 (inclusive) - EYU must be used 2018/19 - an EYU or a FPS depending upon software product used 2019/20 onwards – an FPS must be used
What option does your payroll software offer in 2019/20?
At this time of the year new tax year updates will be issued, if not by now then very soon. It remains as important as ever to make time to read and absorb any changes that have been made so that you understand what your payroll software is offering in 2019/2020 for reporting corrections to the 2018/19 tax year. If, after reading the information provided by your payroll software provider, you are not clear, and in the event that you need to report a correction, seek clarification from them in the first instance.
CIPP comment This improvement to RTI processes has been lobbied for since RTI was first being developed and so the CIPP policy team see this as a beneficial step – not a panacea for all that ails the PAYE process but certainly a step in the right direction for helping employers and their software providers, where reconciliation or corrections are needed. As with any change we value hearing from you about your experiences, please contact Samantha Mann CIPP senior policy and research officer at policy if you have any comments and experience that you wish to share.
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Agricultural Wages in England, Scotland, Wales and Northern Ireland 2 April 2019
Changes to rates for agricultural wages come into force on 1 April 2019.
There are different rules for agricultural workers in England, Wales, Northern Ireland and Scotland; full details can be found on GOV.UK .
The changes to rates for agricultural wages which come into force on 1 April 2019 are detailed through the links below.
England Agricultural workers in England must be paid at least the National Minimum Wage. Workers employed before the rules changed on 1 October 2013 still have the right to the Agricultural Minimum Wage if it says so in their contract.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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