.png)
.png)
HMRC move to tackle employers’ real-time difficulties
Payments to casual workers hired by farming businesses at harvest time can be reported on a weekly basis, the Revenue has confirmed, after some employers complained of difficulties with registering PAYE payments under the real-time information system.
HMRC say there are currently discussing the issues with farmers and their representative bodies to “gain a better understanding”.
Payments to harvest casuals – and to beaters for shoots – who are paid for more than one day but fewer than two weeks can be reported on a weekly basis, provided:
- Each individual payment is below the lower earnings limit (LEL) of £109. Payments above the LEL should be reported separately.
- The weekly full payment submission (FPS) report is made within the seven-day period allowed for the earliest payment. (The seven-day period begins on the day after the day on which the earliest payment is made.)
- For reporting purposes, the harvest casual is treated as starting on the date of the first payment and treated as leaving on the date of the last payment covered by the FPS.
The Revenue has updated its guidance on harvest casuals and beaters guidance. It provides information on how to report National Insurance contributions where earnings exceed the LEL.
If an employer has fewer than 50 employees in total, including the casuals, and finds it difficult to report all payments at the time of making them, the temporary PAYE reporting relaxation during 2013/14 can be used and reports made monthly.
