PAYE31015 - employer records: employer record work lists: employer address RLS

Employer segmentation is the annual process of categorising each employer record into one of four segmentation bands. More information can be found in subject ‘Employer Segmentation’ PAYE21090.

The size of the employer will be based on the number of employees an employer has on a specific day - the annual review date. The review takes place in October each year. Information concerning the need to use online filing is sent to every employer. If the business address is RLS, then the employer may not receive this important information.

Work List

An ‘Employer Address RLS’ Work List was introduced in July 2004.

The Work List includes details of employers that will not receive the information to file on- line unless a business address is found before the October annual review date.

This Work List will be produced on 3 August 2008.

A work item is generated and entered on the ‘Employer Address RLS’ Work List when

• Business address is noted as RLS

And

• Latest segmentation band is either 50-249 or 250+

A Work List item will not be created if the segmentation band held on the employer record is 0-49, excluded or exempt.

It is also important for you to be aware that the Work List is not interactive with the setting or removal of the RLS indicator against the business address when using Function AMEND EMPLOYER SUMMARY. Consequently Work List items

• Will not be created when the RLS indicator is set after the Work List items have been created
• Will not be automatically deleted when the RLS indicator is removed
• Must be manually deleted

It is essential that this Work List is reviewed when the RLS indicator is removed and / or a new address is entered on the employer record.