NFU comment
PAYE RTI legislation requires an employer to make a PAYE return every time wages are paid either before or at the time the payment of wages is made. The NFU has explained to HMRC that in the case of daily paid harvest workers for example this would mean a daily PAYE return being submitted online, after the work is completed, but before the workers are paid . We pointed out that this obligation would not only be overly burdensome, particularly where no PAYE/NIC deductions are required, but would also be unworkable.
The NFU therefore welcomes the announcement that the potential for daily RTI returns has been removed. However we still believe that RTI reporting will be overly onerous for employers, particularly those engaging short term seasonal workers. We will therefore continue to call for HMRC to reduce the RTI filing obligations to a monthly return in line with PAYE payments and for the Department of Work and Pensions to align their assessment period for Universal Credit awards to this.