PAYE changes for large employers
Employers of 50 or more employees need to be aware of the new PAYE rules that come into effect from 6 April 2009. The main changes relate to new online filing requirements and include the obligation to submit P45’s, P46’s and P46 (Pension) forms online.
Employers can file the forms using commercial payroll software, HRMC’s own software (known as ‘Online Returns and Forms – PAYE’ service) or by Electronic Data Interchange (EDI). It will still be possible for a payroll agent to make the filing on an employer’s behalf, and there are penalties which can be levied where the forms are not submitted online.
Employers should also remember that the 2008-09 Employer Annual Returns must be submitted online by 19 May 2009.