PAYE online - currently all employers with 50 or more employees or pensioners on their PAYE reference number are required to file the Employer Annual Return (P35 and P14s) online as well as starter and leaver information (forms P45 and P46).

Are small employers with fewer than 50 employees prepared?

Under new legislation (subject to Parliamentary approval) employers with fewer than 50 employees or pensioners will be required to file their End of Year Return online from April 2010 (the 2009/10 Return is due by 19 May 2010) and their starter and leaver information online from April 2011.

All employers will be required to file end of year returns online from 2009/10

As a small employer… How well prepared are you for the change scheduled for April next year? You can air your concerns about filing on line via a survey that will send anonymous feedback to HMRC, who are keen to understand the level of awareness regarding these changes. If you are an employer with fewer than 50 employees or pensioners the survey can be completed at www.lexisurl.com/PAYEsurvey

Some employers may find the thought of filing online “a bit daunting”, HMRC says, but “it is straightforward”.  “Doing it online is quick, secure and convenient.  Employers do not need to purchase a computer or obtain an Internet connection as they can opt to use internet-enabled PCs that are available in local libraries or commercial sites such as Internet cafés.  Alternatively, they may wish to engage the services of an agent or payroll bureau to act on their behalf.” 

Nigel Tidbury, Partner, Tiffin Green