HMRC has announced that existing employers with nine or fewer employees will have up to two years to adapt their processes to ensure they are ready to report all payments in real time (RTI) before April 2016.

All employers will be required to report PAYE each time they pay their employees by April 2016 (unless an exception applies).

This announcement forms part of a package to help micro employers as they move towards full reporting of PAYE information in real time. The package includes improved guidance and ongoing work with the software industry.