HMRC is warning that next week some employers may need to pay their employees and report their PAYE on a different date than usual, because of the dates of the Easter bank holiday weekend this year
It is possible that for some companies their regular pay day may fall on the non-banking days of Good Friday (3 April), Saturday (4 April), Sunday (5 April) or Easter Monday (6 April).
There is detailed guidance available on how to report PAYE in these circumstances, when a payment is made on either the last working day before the regular payday or the next working day after the regular payday.
HMRC also warns that the end of the tax year also falls within the Easter period, and says there is detailed guidance on sending final PAYE reports, including deadlines and what to do if a mistake is made.
However, it is worth noting that although some banks may be open over the four-day break, these days are not classed officially for processing as bank working days. To avoid problems with PAYE reporting, employers must ensure that all HMRC notifications are completed by 2 April.
For further guidance and information about how the changes could affect your business, the links below provide:
CWG2: Further guide to PAYE and National Insurance contributions 2015 to 2016 is here
The February 2015 Employer Bulletin, which discusses the arrangements for changed PAYE payments, is here
Payroll end of year reporting and tasks information is here
