Micro employers will be able to take advantage of the current RTI filing concession until April 2016. Micro employers are defined as having nine or fewer employees.

HMRC reports that the majority of employers are reporting on time but does recognise that the smaller businesses do need more time to adapt.

All employers starting to operate PAYE after 6 April 2014 as well as existing employers with 10 or more employees will need to report each time they pay their employees from April 2014.

If you wish to take advantage of the concession, you may need to check with your software provider that the package you are using will be adapted to advise HMRC that you are taking advantage of the concession to avoid penalties from April 2014.

If you require any help with PAYE then contact us.