Filing in-year PAYE forms online
13.1 Get ready for in-year online now!
From 6 April 2009, all employers with 50 or more employees will have to send employee starting and leaving details and some pension information to us online.
And employers with fewer than 50 employees will have to do the same from April 2011. There are no additional tax-free payments for small employers who send us starter, leaver and pension information online during the tax year.
The details that will have to be sent online are:
- P45 (1) – employee leaving details
- P45 (3) – new employee details
- P46 – employee who starts with you who does not have a P45
- P46(Pen) – this is a new form that pension payers will send when an occupational pension or annuity starts). It will be introduced from April 2009 and will replace the existing pension notification forms P160 and PENNOT. When an individual (irrespective of their age) starts to receive a pension, the pension provider will have to send either a P45(3) or the new form P46(Pen).
If you have 50 or more employees, and you are not one of the many employers who already file in-year information online, it is vital that you start preparing now.
We anticipate that from April 2009 we will require all forms P45(1), P45(3) and P46 to include a valid National Insurance and the date of birth and gender, although these proposals have not yet been approved by Ministers. We accept the default date of birth (01011901) on Employer Annual Returns, but we will not accept it for the submission of in-year data.
From April 2009 you will have to include gender and date of birth on all P45(1&3), P46 and similar pensions forms. You will need to make sure your payroll currently has this information and, if not, start making a record of these details.
