Attention paper filers
Your first RT2 for 2015/16 is due by 19 July – and do not forget to claim the Employment Allowance by filing an RT5 too!
If you complete your HMRC payroll returns on paper rather than online, you must fill in form RT2 Full quarterly payment summary, at the end of every quarter to tell HMRC about employees that you have paid. Here we remind you to file RT2 covering the period 6th April 2015 to 5th July 2015 by 19 July 2015 – and to claim the Employment Allowance by filing an RT5 at the same time – which could save you up to £2,000 in 2015/16 in employer’s National Insurance.
RT2s – what you need to do
If you are a ‘paper filer’ you will need to submit a separate RT2 for each employee that you have paid, giving the employee’s personal details, and details of pay, deductions, Statutory Payments, Student Loan deductions and their joining or leaving date, if relevant.
Other forms you may need
Along with your RT2, you may also need to complete a supplementary form RT3 Full payment summary – supplement, to report more complex circumstances for an employee or a form RT5 Employer payment summary, to report a reduction in the amount you are due to pay to HMRC – because of an amount that you are entitled to recover or deduct for example, Statutory Maternity Pay or the Employment Allowance – see below
HMRC should have already sent you blank copies of the forms that you may need, along with RT6 – A guide to filling in the forms. If they have not, you should phone the Employer Helpline as soon as possible.
From 6 April 2015, care and support employers can reduce their employers National Insurance bill by up to £2,000 a year by claiming the Employment Allowance. This means a care and support employer could pay their carer anything up to about £435 per week in 2015/16 (around £22,620 per annum), and have no employers NIC bill to pay in 2015/16, as it falls within the £2,000 allowance.
The Employment Allowance does not apply automatically – you will need to claim it by sending in an RT5 with your your RT2(s) each quarter (or until the Employment Allowance is extinguished at least) by ticking the box which asks whether the Employment Allowance is to be claimed (on page 2 of the form). You will then need to remember to subtract the value of the allowance from your employer NIC liability before you make an actual payment to HMRC.
You will need to return the appropriate forms for the period 6th April to 5th July so that they reach HMRC by the 19 July. If your form(s) do not reach HMRC by 19th of the month they may charge you a penalty.
You can find out more about the paper filing forms here.
You can find out more about the Employment Allowance here.
You can find out more about penalties for late filing here.
You can find contact details for HMRC’s Employer Helpline here.