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Posted Mon, 05 Sep 2022 12:06:19 GMT by BJMagill
Hello, If I'm processing weekly/monthly pay for staff that have not worked - say in week(s) / month(s) can they receive a tax rebate each week/month until returning to work..? is there some standard processing HRMC rules around the processing of rebates when staff not working ? Thanks in advance.
Posted Tue, 06 Sep 2022 15:20:52 GMT by HMRC Admin 2

If employees are not paid, you should not send a Full Payment Submission (FPS) for them. If you send a nil payment, it can generate tax refunds which may not be due.

If there are any complete tax months where there are no employees paid at all, then you need to send in a Period of No Payments on an EPS. This will stop any penalties or charges being applied to your account. 

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You can also contact the employer helpline if you need further assistance.

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Thank you.

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