The following Employment Tax guidance note Produced by Tolley in association with Vince Ashall provides comprehensive and up to date tax information covering:
Employers may operate more than one payroll for a variety of reasons. These may include:
having different pay frequencies, eg monthly and weekly
to group employees by location, eg a retailer having a payroll for each store
to group employees by occupation, eg a hospital may have all its doctors on one payroll and its nurses and other staff on another
Usually these payrolls will be encompassed within the same PAYE reference, but occasionally an employer may have more than one PAYE reference to cover its various payrolls.
Where an employer decides to operate more than one payroll within a PAYE scheme, there is no requirement to inform HMRC of this. Be aware, however, that this may require the submission of more than one full payment submission (FPS) in order to meet the ‘on or before’ real time information (RTI) requirement. See the RTI ― reporting ‘on or before’ time of payment guidance note. This will certainly be the case if the different payrolls represent differing pay frequencies.
Where reimbursement of statutory payments is being claimed, only one employer payment summary (EPS) is submitted, ie it is one EPS per PAYE scheme regardless of the number of payrolls.
The action to be taken by the employer when transferring employees between payrolls within the same PAYE
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