Real time information (RTI) & LMDB Payroll

LMDB payroll is ready to implement the changeover. Are you?

RTI replaces the traditional year end reports. Instead there are multiple reports required throughout any year. The most common reports and their contents are:

Full Payment Submissions

– required each time an employer makes a payment to an employee

These reports include:

• Starter & leaver information for the pay period
• Employee names
• Employee addresses
• Details of net payment
• Details of PAYE & NIC contributions due to be paid to HMRC

Employer Payment Summary

These reports are only needed if the PAYE & NIC due per the Full Payment Submission needs adjusting or there is no PAYE/NIC payment due. The type of information contained in this report is:

• Statutory Payments recovered from PAYE/NIC due e.g. Statutory Maternity & Paternity Pay
• CIS Deductions suffered
• NIC compensation on Statutory Payments

Employer Alignment Submissions

As RTI is completely electronic, the data has to be complete and accurate for submissions to be accepted. Hence there is a one off submission to be made prior to the transition to RTI to “align” the data employers already hold on employees to the data held by HMRC. This Employer Alignment Submission contains:

• Business PAYE reference
• Accounts Office reference
• Employee names and addresses
• Employee NI number and tax code
• The ID of the employee on the payroll
• Employment start date

National Insurance Verification Request

An employee’s NI Number is vital to link contributions and benefit payments to an individual. This submission allows NI numbers to be checked or requested if an employee does not have one.