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HMRC have issued a reminder to employers about recording the correct number of hours employees have worked, to ensure they receive the benefits and tax credits to which they are entitled.
Employers should select “D other” only if the worker does not have a regular pattern of employment or the payment relates to an occupational pension or annuity.
Otherwise, the hours worked should be recorded as follows:
HMRC have issued a reminder to employers about recording the correct number of hours employees have worked, to ensure they receive the benefits and tax credits to which they are entitled.
Employers should select “D other” only if the worker does not have a regular pattern of employment or the payment relates to an occupational pension or annuity.
Otherwise, the hours worked should be recorded as follows:
- A – up to 15.99 hours
- B – 16 to 29.99 hours
- C – 30 hours or more
The Revenue has told employers there is no need to resubmit a previous full payment submission if “D other” has been wrongly selected in the past. In such cases, firms should ensure the correct hours are entered on the next submission.
