IDL Systems is a UK based Company and ONLY deals with the best and well
established Suppliers.
Employers with 50 or more staff have been required to file their joiner and leaver forms online since April of this year. These employers have been required to file their end of year returns online for some time now, but this year the requirement was extended to include forms P45 and P46. The following forms must be filed online:
- P45 (Part 1) details of employee leaving
- P45 (Part 3) new employee details
- P46 details of employees starting work who do not have a P45
- P46 (Pen) new pension details
- P46 (Expat) details of those seconded to work either wholly or partly in the UK whilst remaining employed by an overseas employer
However, penalties for failing to file the forms online have not been charged thus far, to give employers time to adjust to the new system. However, Employer Bulletin issue 33 carries news that from December 2009 warning letters will be issued to employers who were required to file online but who have filed paper versions of the forms in either quarter two or three of the current tax year. The warning letters will highlight the need to file online, but will only be issued in respect of a single form, rather than all of the defaults, as they are intended to serve as a flag to employers prior to the implementation of the penalty regime.
From 6 January 2010, forms filed on paper by employers who are required to file online will be subject to a penalty ranging from £100 to £3,000, although the penalty notices will not be issued until April 2010. So employers have a few months to check that their payroll system is geared up for online filing of in year notifications before the penalty system kicks in.
