Reported to HMRC
on payday.

What RTI actually requires

• —A Full Payment Submission on or before every payday, showing what each employee was paid and what was deducted.
• —An Employer Payment Summary where you need to report an adjustment or that no payments were made.
• —PAYE and National Insurance paid to HMRC by the 22nd of the following month electronically, or the 19th by post.
• —Starter and leaver information reported as it happens rather than at year end.

The deadline people miss

On or before payday is not the same as within a few days. A submission filed the Monday after a Friday payroll is late, and repeated lateness attracts penalties even when everyone was paid correctly.

It catches small employers who run payroll when they get a moment rather than to a schedule. The fix is running payroll on a fixed day, which software makes trivial.

Year-end obligations

• —A final submission for the tax year, marked as such.
• —P60s to every employee employed at 5 April, by 31 May.
• —P11Ds for benefits and expenses by 6 July, where applicable.
• —New rates and thresholds applied from 6 April, which is why a mid-year payroll migration is best avoided.