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71Months
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SINCE PAYE RTI:
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Issues with the 'On or Before' rule

The ‘on or before’ rule requiring RTI is reported on or before the date employees are paid was – before RTI’s launch – possibly the single most controversial aspect of HMRC’s implementation of RTI.

It has attracted widespread criticism, most notably from PayeRti.org Members, who described it an impossible system and called for a single monthly report of employee earnings irrespective of how often payments were made in the month.

Just prior to RTI’s launch HMRC announced a temporary relaxation until October 2013 of the ‘on or before’ rule for employers with fewer than 50 staff that pay weekly but report monthly, which has lessened the rule’s short term impact.

However, it remains highly controversial and threatens particular difficulties for the restaurant and pub trade, and agricultural businesses who rely on seasonal workers and have poor or no effective rural broadband services.

Let us know the particular challenge ‘on or before’ poses for you.

 

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