Sie sind auf Seite 1von 43

EBS, Payroll UK

Real Time Information


RTI Requirements for Employers
For April 2013-14

An Oracle White Paper


February 2013

Important Note:
This document describes only the changes that have been implemented for Real Time Information for Tax Year 2013/14. It should be read
in conjunction with the original Whitepaper published on MOS which describes the complete functionality delivered by Oracle for Real
Time Information.

Page 1 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Document Change Control

Date Status /Ver. Change Reference

December 2012 Draft V1.0 1st Draft for internal review


22 January 2013 Draft V2.0 2nd Draft for internal review:
Functional Section additions:
P6/P9
P60
Rollback
General Structure changes in Headings, page breaks, etc.

23-January 2013 Draft V2.1 Draft for internal review


Rephrasing introduction paragraph in section for P6/P9
29-January 2013 Draft V2.2 Draft for internal review
GB Roll Back process section includes EYU in the list
Addition of EYU section (still incomplete)
Added clarification in End Of Year Process section
31-January 2013 V1.0 First Published version
27-February-2013 V1.1 Correction to Tax Year date on Post Implementation Steps
Further clarification added to the following areas:
User FF on Configuration Values Module
EAS process parameter Effective date
FPS Process parameter First FPS Effective Date
EPS calculation change section note added to:
Calculation of Statutory Payments Recovery & NIC
Compensation section
Calculation of Recovery & NIC Compensation Values
section
Balance Initialisation elements usage (for when migrating to Oracle)
End of Year on RTI section
Added EYU section (new for RTI 2012/13)
Added of URL on Data Items to report in the summary of changes section

Page 2 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Table of Contents
Document Change Control ............................................................................................................................................. 2
Table of Contents .............................................................................................................................................................. 3
Introduction ....................................................................................................................................................................... 6
Implementation ................................................................................................................................................................. 6
Post Implementation Steps .......................................................................................................................................... 6
Other Steps After Patch Application (Optional) .................................................................................................. 6
Statutory Payments Recovery/NIC Compensation ........................................................................................ 6
Additional Data Items .......................................................................................................................................... 6
Summary of Changes from HMRC ................................................................................................................................ 7
RTI Changes for 2013-14 .............................................................................................................................................. 7
Employer Alignment Submission ...................................................................................................................... 7
Full Payment Submission .................................................................................................................................... 7
New Items .......................................................................................................................................................... 7
Deleted Items..................................................................................................................................................... 8
Changed Items .................................................................................................................................................. 8
Employer Payment Summary ............................................................................................................................. 8
Items deleted: .................................................................................................................................................... 8
Items added ....................................................................................................................................................... 8
Other Generic Changes ........................................................................................................................................ 8
Earlier Year Updates ............................................................................................................................................ 9
Seed Data changes for 2013/14 ..................................................................................................................................... 10
Organisation Extra Information............................................................................................................................ 10
Assignment Extra Information ............................................................................................................................. 11
Balances .................................................................................................................................................................... 12
Configuration Module Real Time Information ............................................................................................... 13
New Configuration Types ..................................................................................................................................... 13
EPS Framework Page changes .............................................................................................................................. 14
Reports ......................................................................................................................................................................... 14
Start Of Year Process .................................................................................................................................................. 14
Functional Changes for 2013/14................................................................................................................................... 15
Employer Alignment Submission (EAS) ................................................................................................................. 15
2012/13 Submission ............................................................................................................................................... 15
2013/14 Submission ............................................................................................................................................... 15
Changes to EAS for 2013/14 ................................................................................................................................. 16
Full Payment Summary (FPS) ................................................................................................................................... 16
2012/13 Submissions.............................................................................................................................................. 16

Page 3 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
2013/14 Submissions.............................................................................................................................................. 16
Changes to FPS Data for 2013/14 ......................................................................................................................... 17
New Data Items & Mapping ............................................................................................................................. 17
Changes to New Starter Information ............................................................................................................... 19
Employee to Pensioner Start Date ................................................................................................................ 19
Starter Declaration Data................................................................................................................................. 19
Multiple Assignments and the New Data Items ............................................................................................ 20
FPS Output Report ............................................................................................................................................. 21
FPS Reconciliation Report ..................................................................................................................................... 21
Employer Payment Summary (EPS) ........................................................................................................................ 23
2012/13 Submissions.............................................................................................................................................. 23
2013/14 Submissions.............................................................................................................................................. 23
Creating the EPS values (for UI) ....................................................................................................................... 23
EPS Process .......................................................................................................................................................... 24
Changes to the EPS Framework UI ...................................................................................................................... 24
Update Page .................................................................................................................................................... 26
View Page ........................................................................................................................................................ 27
Calculation of Statutory Payments Recovery & NIC Compensation .............................................................. 27
New Elements, Classifications and Classification Balances ......................................................................... 28
Statutory Payments (Indirect) Elements .......................................................................................................... 28
Balance Initialisation Elements (new) .............................................................................................................. 28
New Seeded Formula Function ........................................................................................................................ 29
Usage ................................................................................................................................................................ 29
Mandatory User Actions Required: ............................................................................................................. 29
Returning Values from Formula Function: ................................................................................................. 31
Calculation of Recovery & NIC Compensation Values................................................................................. 31
Warning Message ............................................................................................................................................... 31
GB Rollback Process ................................................................................................................................................... 32
Rollback for EPS ...................................................................................................................................................... 32
P60 & RTI ..................................................................................................................................................................... 32
P60 Archive process ............................................................................................................................................... 33
P60 Report process.................................................................................................................................................. 34
P6/P9 for RTI .............................................................................................................................................................. 34
Earlier Year Updates - EYU ....................................................................................................................................... 35
EYU Process ............................................................................................................................................................. 35
Output from EYU Process ..................................................................................................................................... 36
EDI File for EYU...................................................................................................................................................... 36

Page 4 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Selection Criteria ................................................................................................................................................. 36
EYU Process Details: .......................................................................................................................................... 37
Examples: ......................................................................................................................................................... 38
PAYE Aggregation ......................................................................................................................................... 38
NI Only aggregation:...................................................................................................................................... 38
EYU Fields output .................................................................................................................................................. 38
EYU Submission Points to be Noted ................................................................................................................ 40
Rollback for EYU..................................................................................................................................................... 40
End Of Year on RTI ........................................................................................................................................................ 41
Appendices ...................................................................................................................................................................... 43

Page 5 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Introduction
Last year HMRC introduced major changes to the processes of making statutory returns for PAYE and NI, and
transferring data between HMRC and employers and is known as Real Time Information (RTI).

All Oracle customers will be required to comply with the legislation changes and complete migration to Real Time
Information by October 2013 as stipulated by HMRC. Oracle HRMS provides these legislative changes to allow
customers to start the migration process and for those customers chosen, take part in the pilot phase of the HMRC
project.
Real Time Information will ultimately replace the End Of Year and In-Year Filing processes that currently exist and all
employers in UK will be legally bound to be compliant by date specified of October 2013.

Each year HMRC will publish any changes required to the RTI process and this year is no different.
This whitepaper details all the changes that have been introduced by HMRC for the tax year 2013-14 as well as how
they have been incorporated into the Oracle HCM RTI functionality.
It also describes any additional changes that were required as per customer requests in the form of enhancement
requests and /or Bugs raised.

Implementation
Once the RTI patch is applied as per the patch release documentation, the following steps should be taken before
some of the functionality included can work properly.

Post Implementation Steps


Follow all the Readme information as required for each of the patches released to ensure that the setup steps are
implemented prior to using the 2013/14 functionality changes on RTI.

Other Steps After Patch Application (Optional)

Statutory Payments Recovery/NIC Compensation


There are new seed data items introduced for the Tax Year 2013/14 which relate to calculation of the Statutory
Payments Recovery amounts and the NIC compensation amounts.
The setup required is detailed in the Functional Changes section of this document.
If user configuration is not done the values returned (on the EPS UI) from the Create EPS values process will be 0

Additional Data Items


Quite a few data items have been introduced for 2013/14 submissions. These are detailed in the functional section.
The data should be captured as required and applicable within the application.
Amongst the new items, a new payment item has been introduced called Trivial Commutation Type & Payments.
The user will need to either identify the earnings elements that fit this category of payments and ensure they feed
the new seeded balances relevant to the type of payment made.

Page 6 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Summary of Changes from HMRC
RTI Changes for 2013-14
Some changes have been made to the MIGS as well as the validations rules on existing items of data.
All of these are listed fully in the relevant RTI MIG Specifications on the HMRC RTI Webpage:
http://www.hmrc.gov.uk/softwaredevelopers/rti/index.htm

Additional items have also been introduced for RTI reporting on 3 of the EDI messages:
Employer Alignment Submission
Full Payment Submission
Employer Payment Summary
The following sections describe the changes that have been introduced to each the above message Type.

The guidance on what data to report when as published by HMRC should be read as well as the Oracle changes for
RTI. This can be found here:
http://www.hmrc.gov.uk/payerti/reporting/what-to-report.htm#5

Also monitor the HMRC website for any updates during the year.

Employer Alignment Submission


There is a change to this message type in the way it can now be submitted. Employers are permitted to submit the
Employer Alignment Submission in parts from April 2013.
This means that customers operating their PAYE scheme via different vendors, or choose to send in data for
alignment in logical chunks, can do so.

To accommodate this feature, new fields have been introduced to indicate the number of Parts & Unique Part
Identifier on the EDI message itself.

Three new employment record fields have also been introduced as follows:
Occupational Pension Indicator
Ex-Pat Indicator
Payment to a Non Individual.

Full Payment Submission


There is no change to the actual process for Full Payment Submission. However, there are new data items
introduced on this EDI message type.

New Items
SAUTR Self Assessment Unique Tax Reference (for Sole Proprietor or partnership companies if applicable,
to be supplied)
COTAXREF Corporation Tax reference (for Limited Company)
Trivial Commutation Payment (Type & Amounts)
Payment to a Non-Individual
On Strike Indicator
Unpaid Absence Indicator
Gross Earnings for NIC Year To Date (part of the NI per letter record)

All of the above are optional except the Gross Earnings for NIC YTD.

Page 7 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Deleted Items
Benefits subject to Class 1 NIC
Benefits not subject to Class 1 NIC

Changed Items
Other changes are to the existing fields already on the RTI message as follows:

Description Change to be implemented


Annual Amount of Occupational Pension Minimum monetary value can now be 0.00.
Total Student Loan Repayment Recovered Minimum monetary value can now be 0.00.
to Date
Net Pay in Period Minimum monetary value can now be negative
Benefits Taxed via Payroll Minimum monetary value can now be negative
Employee Pension Contributions Minimum monetary value can now be negative
Items Subject to Class1 NIC Minimum monetary value can now be negative
Employee Pension Contributions Not Net Minimum monetary value can now be negative
Student Loan Repayment Minimum monetary value can now be negative (whole pounds
figure
Statutory Sick Pay (SSP) Year to Date Minimum monetary value can now be zero
Statutory Maternity Pay (SMP) Year to Minimum monetary value can now be zero
Date
Ordinary Statutory Paternity Pay (OSPP) Minimum monetary value can now be zero
Year to Date
Statutory Adoption Pay (SAP) Year to Date Minimum monetary value can now be zero
Additional Statutory Paternity Pay (OSPP) Minimum monetary value can now be zero
Year to Date

Employer Payment Summary


There is no change to the actual process for Employer Payment Summary. However, there are new data items
introduced in the message as well as some removed as described below:

Items deleted:
Advance Received from HMRC
Employers Contracted Out Number (still visible on the EPS Page and also remains available for input on the
Oracle UI)

Items added
Date Scheme Ceased
Period of Inactivity (To & From Dates)
No Payment dates (To & From Dates)

Other Generic Changes


Some of the changes are common across all the RTI processes and some are for the relevant RTI Process. These are
as follows:
Account office ref number name changed to Employer Account Office Reference (All RTI processes now refer
to this new name)
EEA Citizen name changed (relevant to FPS)
Gross Earnings for NICs in this period from Pay Subject to NIC in this Pay Period

Page 8 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Earlier Year Updates
Earlier Year Updates is a new process that has been introduced by HMRC to allow employers to submit any
amendments after end of year processing date has passed (19th April). This is a brand new process which should
only be run after 19th April and should only contain the difference in values of statutory payments including the
gross & taxable pay amongst other indicators as described in the MIG specification for EYU.

Page 9 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Seed Data changes for 2013/14
To accommodate the new Tax Year changes for RTI, various additions and changes to existing RTI data & UIs have
been made. These changes are detailed here

Organisation Extra Information


Navigation Path = Work Structures => Organisation =>Business Group => Others => Tax Details References.
The following has changed in the existing EIT:
o Navigation Path = Work Structures => Organisation =>Business Group => Others => Tax Details
References.
Change to the label for Accounts Office number to Employer Accounts Office Ref

Additional EIT introduced to accommodate the new items


o Navigation Path = Work Structures => Organisation =>Business Group => Others => Tax Details
Reference (Cont.)

o Optional EIT if required to submit the extra data items introduced


Employers PAYE Reference (Mandatory)
Links the EIT with the master EIT Tax Details Reference
Will bring up the PAYE references that exist in the Business Group
Self Assessment Unique Tax Ref (SAUTR) (Optional & mutually exclusive with COTAXREF)
Corporation Tax Ref(COTAXREF) (Optional & mutually exclusive with SAUTR)

Page 10 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Assignment Extra Information
Person => Assignment => Extra Information=> RTI Information
The new items of data that will need to be captured at assignment level have been added to the existing RTI
Information EIT as seen below.

All of the new items are indicators and have a LOV of Yes & No
o Ex Pat Set to Yes if assignment is for an ex-pat as this needs to be reported on the EAS
o Receiving Occupational Pension Set to Yes if assignment is a Pensioner as this needs to be
reported on the EAS
o Payment to a Non Individual Set to Yes if assignment is a payment to as non-individual as this
needs to be reported on the EAS & FPS. E.g. Payments to a contractors limited company or a self
employed person who gets paid an invoice amount and not classified as a salary.
o On Strike Set to Yes if assignment being reported is considered to be on strike therefore needs to
be reported on the FPS
o Unpaid Absence Set to Yes if assignment is on unpaid absence& therefore needs to be reported on
the FPS

Page 11 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Note: These indicators will not be reset by the FPS process and will need to be manually unset (select No) if the
situation no longer applies to the assignment. The un-setting cannot be automated as there could be differing
criteria between customers and Oracle cannot make a presumption.

Balances
There are new items on the FPS which will require user input via their own elements where necessary and these are:
Trivial Commutation Payment
o Type
A
B
C
o Value for Trivial Commutation payment for:
Type A
Type B
Type C
The user will be in control of what is reported in these new fields by means of setting up their own elements which
would require a balance feed.
These balances are delivered as part of the changes in the application. These are:
Trivial Commutation Type A
Trivial Commutation Type B
Trivial Commutation Type C

The appropriate balances must be fed by user elements that are deemed as Trivial Commutation Payments and the
Payment Type. See below for further information & mapping of user elements:
Balance Name Comments

Trivial Commutation Type A Feed own elements to this balance for any elements deemed as Type A
Trivial Commutation payment

Trivial Commutation Type B Feed own elements to this balance for any elements deemed as Type B
Trivial Commutation payment

Trivial Commutation Type C Feed own elements to this balance for any elements deemed as Type C
Trivial Commutation payment
If there is any value in the balances above, they will be reported in the FPS employment record section in pairs of
Type & Value. Up to 3 iterations (one per Type) will be reported as described in the MIG for FPS 2013/14.
Details on how the data will be mapped and output are in the functional changes section and Multiple assignments
& data items section.

Page 12 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Configuration Module Real Time Information
Some of the new data items required by RTI 2013/14 may already exist within the users HRMS application and these
data items can be used & reported by RTI process. In order to accommodate the mapping of these new data items,
the existing Configuration Module Real Time Information has been extended.
Navigation path = Other Definitions => Configuration Values

New Configuration Types


New Configuration Types have been added as follows:
o Employee Details Expat Indicator
o Employee Details On Strike Indicator
o Employee Details Payment to non-individual Indicator
o Employee Details Receiving Occupational Pension Indicator
o Employee Details Unpaid Absence Indicator

The configuration is only for mapping the above information if you have it stored already in your own placeholders.
The configuration module mapping ensures that the data is picked up from your placeholders and not from the
seeded attributes on the RTI Information EIT

Each of the new Configuration Types have the following options available:
Source (choice of Assignment DFF, Assignment EIT or Formula Function)
Context name (appropriate if either Assignment DFF or EIT chosen as Source)
Segment Column (appropriate if either Assignment DFF or EIT chosen as Source)
The FPS process will take the value resolved from the above placeholder and report it on the EDI record for
that assignment.
User Function Name (if Source chosen is Function)
The FPS process will take this user function & execute it to fetch the value result. This result will then be
reported on the appropriate field on the FPS record.
If User Function option is adopted, then the following should be noted:
o 2 inputs of assignment_id & effective_date should be given for the function to work
o The user function should be returning the appropriate values as expected by the relevant
data item (e.g. for Flags the value Y should be returned; for Hours Worked the value of
total number of hours should be returned, etc)
o FPS will pick up the FF & execute it to return the value expected for the EDI field in question
NOTE:
You do not need to configure the following items if you are using the seeded attributes introduced in the application
on Assignment EIT:
(Navigation path = Assignment => Others => Extra Information => RTI Information)
Receiving Occupational Pension

Page 13 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Ex Pat
Payment to Non-Individual
On Strike
Unpaid Absence

EPS Framework Page changes


Some of the new data items required by RTI 2013/14 for EPS have been added & therefore changes have been
incorporated for the 2013/14 EPS pages that get populated by the Create EPS payment values process. These are
detailed in the functional section.

Reports
Any changes on EDI files for RTI (data items added/deleted/etc) have been reflected in any output files and reports
that are produced out of the RTI processes. See section on FPS Output

Start Of Year Process


There is no change to the start of year processes and the existing processes should be followed.

Page 14 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Functional Changes for 2013/14
Employer Alignment Submission (EAS)
2012/13 Submission
The existing EAS process (2012) has been renamed to: RTI Employer Alignment Submission Process (EAS) Pre 06
April 13 for use in Tax Year 2012/13 only
This process must be used until 05-April-2013 for if migrating to RTI in the Tax Year 2012/13. After that date the
new EAS process for 2013/14 must be used

2013/14 Submission
A new process has been created for 2013/14 called: RTI Employer Alignment Submission Process (EAS) 2013/14 for
use in Tax Year 2013/14 only)
With additional parameters as follows:
Number of Parts (Mandatory Parameter : with default value set to 1)
Unique Part Identifier (not mandatory but must be entered if Number of Parts parameter is > 1);
o This is the Payroll Unique Identifier set up on the Payroll if used
o It will only be enabled if the Number of Parts parameter is > 1
The above 2 parameters are to allow part submission of EAS which allows the employer to send separate EAS
files in parts same PAYE reference at different times. Until 05 April 2012 part submission was not allowed
which meant that the whole population for a PAYE reference had to be sent in one go.

The mandatory parameter Effective Date should be the date of the RTI migration; For example:
o If the RTI migration date is agreed with HMRC as February 2013, then this date should be 01-Feb-2013.
o If the migration date is agreed as the 1st period in the new tax year and this payroll period spans both
tax years (e.g. a 4 weekly payroll with dates of 30th March to 26th April 2013), the EAS &FPS date
should be submitted as 06-April-2013 to filter out any previous year starters & leavers.

Page 15 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
This ensures that all the employees current at this date are picked up. It is also used to derive the start of the tax
year to ensure that the starters & leavers in the relevant tax year are picked up

Changes to EAS for 2013/14


New data items as described in the MIG for 2013 /14 have been incorporated in this new EAS process for 2013/14:
Receiving Occupational Pension Indicator
Ex Pat indicator
Payment to Non-Individual Indicator
The above items can be captured at either the assignment EIT for Real Time Information or configured via the
Configuration Module as required.
The new 201/14 FPS process will extract the above data items for reporting on the employment record of the EDI file.
Note:
FPS process will not reset the above indicators upon completion and therefore must be unset by the users by
entering No against the item in question.

Full Payment Summary (FPS)


2012/13 Submissions
The existing process has been renamed to RTI Full Payment Submission Process (FPS) Pre April 13
(only to be used for returns that related to Tax Year 2012/13)

2013/14 Submissions
A new process has been created for 2013/14 called: RTI Full Payment Submission Process (FPS) 2013/14
(only to be used for returns that relate to the new tax year - 2013/14)

Navigation path = Processes and Reports => Submit Processes and Reports =>
Changes to the process parameters are as follows:
New parameter Date Scheme Ceased added
o Must be completed if the Final Submission parameter = Yes Final for Ceased PAYE ref
Parameter Version (to specify Post & Pre October version), has been removed as it is no longer relevant
because:
o The work around that put 0.01 / 0.01 for negative values in some fields has been removed
o Zero values in certain YTD values are now accepted by HMRC on the FPS.

Page 16 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
First FPS (Optional) - LOV = Yes/No. Choose yes if this is the first FPS being sent after EAS has been
accepted by HMRC. Always submit for each group of employees that were in the EAS. If this is set to Yes
then the following parameter will be enable & must be entered:
First FPS Effective Date (Mandatory if First FPS parameter is Yes) select the date for which the first FPS
is being sent.
This date is also used internally to determine the first pre-payment to be listed in the LOV for Pre-
Payment Request ID parameter. Pre-payments processed prior to migration to RTI should not be
processed by the FPS and therefore this date is used to filter out those runs.
It should be the date of the RTI migration i.e. same as the date specified on the EAS; For example:
o If the RTI migration date is agreed with HMRC as February 2013, then this date should be 01-Feb-
2013 for both EAS & First FPS
o If the migration date is agreed as the 1st period in the new tax year and this payroll period spans
both tax years (e.g. a 4 weekly payroll with dates of 30th March to 26th April 2013), the EAS &FPS
date should be submitted as 06-April-2013 to filter out any previous year starters & leavers.

Changes to FPS Data for 2013/14

New Data Items & Mapping


New data items as described in the MIG for 2013 /14 have been incorporated in this new FPS process for 2013/14:
Data Item / Description Mapping
Field Ref
119/338 Date Scheme Ceased FPS Process Parameter Date Scheme Ceased
141/71 SAUTR New EIT Tax Reference Details Continued
attribute = Self Assessment Unique Tax Ref (SAUTR)
141/72 COTAXREF New EIT Tax Reference Details Continued
attribute = Corporation Tax Ref (COTAXREF)
144/A-Z Scheme Contracted Out Number (SCON) This requirement will not be addressed as there is an open issue
with HMRC on SCON
Trivial Commutation:
146/227 Trivial Commutation Payment Type
If Balance Trivial Commutation Type A _ASG_PTD > 0

Page 17 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Data Item / Description Mapping
Field Ref
Output A
If Balance Trivial Commutation Type B _ASG_PTD > 0
Output B
If Balance Trivial Commutation Type C _ASG_PTD > 0
Output C
148/173 Trivial Commutation Payment Amount
Balance Trivial Commutation Type A _ASG_PTD
AND Trivial Commutation Payment Type (above) = A
OR
Balance Trivial Commutation Type B _ASG_PTD
AND Trivial Commutation Payment Type (above) = B
OR
Balance Trivial Commutation Type C _ASG_PTD
AND Trivial Commutation Payment Type (above) = C

The above pair can be iterated up to 3 times


147/228 Payment to a Non-Individual
Checks if Configuration Module Type for this item is present. If so
the item will be resolved & used
If not then the value entered (as Yes) on People=> Assignment =>
Others => Extra Information => RTI Information: Attribute =
Payment To a Non-Individual will be taken as Y
152/229 On Strike Indicator
Checks if Configuration Module Type for this item is present. If so
the item will be resolved & used
If not then the value entered (as Yes) on People=> Assignment =>
Others => Extra Information => RTI Information: Attribute = On
Strike will be taken as Y
153/230 Unpaid Absence Indicator
Checks if Configuration Module Type for this item is present. If so
the item will be resolved & used
If not then the value entered (as Yes) on People=> Assignment =>
Others => Extra Information => RTI Information: Attribute = Unpaid
Absence will be taken as Y
79A/172 Gross Earnings for NIC YTD
Note: This item is added to the NI Category set of records & is
needed for each NI Category reported.
NICable Pay _ASG_YTD

Page 18 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
The following data items have been removed.
Data Item / Description Mapping
Field Ref
TAX1/MOA Benefits subject Class 1 NIC
Item removed from MIG
160
TAX1/MOA Benefits Not subject Class 1 NIC
Item removed from MIG
161

Changes to New Starter Information

Employee to Pensioner Start Date


There may be instances when customers do not create a new assignment for employees /Assignments that
become pensioners. In such cases, the starter declaration for Pensioner will be sent but not with the original
Start Date of the employee/assignment. The new start date will be the date pension started.
Therefore the application will do the following:
Check if the starter declaration is for a Pensioner (i.e. Date of Pension Start & Annual Pension amount
on the RTI New Starter tab is present)
If so then outputs the following on the FPS file for this assignment:
o Start Date (DTM3/330) as the Pension Start Date #
o Annual Pension (TAX1/151 MOA1 amount)
o Pensioner Indicator (ATT3/226).

Starter Declaration Data


There is a change in the way starter declaration is expected to be reported the different types of new starts
i.e. new employee, pension starter & expat starter.
New Starter:- (Employee): Starter Declaration must be given enter either:
o A for First Job since 6th April
o B for Only job currently
o C for Have another job or pension
Expat Starter:- Starter Declaration must not be entered but one of the following items must be
supplied:
o Intention to live in UK > or = 183 days
o Intention to live in the UK for < 183 days
o Working both in/out of UK
Pension Starter:- (Occupational Pensions only) Starter Declaration must not be entered but the
following item mist be supplied:
o In receipt of Occupational Pension Indicator

Page 19 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Multiple Assignments and the New Data Items
New data items introduced will need to output using the logic below depending on if the assignments being
reported are aggregated for PAYE or NI only:

Data Item Field Ref PAYE Aggregation NI Only Aggregation


Scheme Contracted Out Number Removed N/A N/A
(SCON)
Trivial Commutation Payment Type 146/227 Outputs the different Types Outputs the different Types
that exist across all the that exist within each
assignments Assignment
e.g. if 3 aggregated assg: e.g. if 3 aggregated assg:
1 has Type B; value 4000 1 has Type B; value 4000
1 has Type B & C value 3000 & 1 has Type B & C value 3000 &
2000 2000
1 has Type A value 1000 1 has Type A value 1000

Outputs all three (iterations Outputs all three Types and


allowed) Types and their their corresponding values
corresponding values against each assignment:
consolidated across the ASG1 TYPE B
assignments ASG2 TYPE B & TYPE C (2
iterations)
ASG3 TYPE C
Trivial Commutation Payment Amount 148/173 Consolidates the like Types Outputs the different values
values and outputs them against the individual Type that
against the relevant Type as a exist within each Assignment
single value.
e.g. Above example Outputs all three values
outputs 7000 against Type B corresponding to each Type
outputs 2000 against Type C against each assignment:
outputs 1000 against Type A e.g. Above example
ASG1 outputs 4000 against
Type B
ASG2 outputs 3000 against
Type B; 2000 against Type C
(iterations allowed)
ASG3 outputs 1000 against
Type C
Payment to a Non-Individual 147/228 If one of the aggregated Outputs only against the
assignments has a flag set to assignment which has the flag
Y then this will be reported set. The other assignments will
for the single employment not have this flag output if not
record being reported. present on that assignment.
If aggregation is across
different Pre-
payments/payrolls then the
flag will also be output in this
case. This at least indicates to
DWP/HMRC that there is
payment to a non-individual
within the aggregated
assignments.
A warning will also be raised
to highlight that one of a PAYE
aggregated assignments has

Page 20 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
this flag set & therefore it has
been output on the FPS.
On Strike Indicator 152/229 Same as the above indicator Same as the above indicator
Unpaid Absence Indicator 153/230 Same as the above indicator Same as the above indicator
Gross Earnings for NIC YTD 79A/172 Uses the same logic as current Uses the same logic as current
NI records being reported for NI records being reported for NI
PAYE aggregation. only aggregation that takes into
This is an additional item in consideration the NI reporting
the NI by letter record set. payroll ID flag. (i.e. the values
for YTD will be reported on the
reporting Payroll ID).
This is an additional item in the
NI by letter record set.

FPS Output Report


The following new items introduced should be incorporated into the XML file output for completeness:
Item Description Add to XML section
Date Scheme Ceased Declaration Record section add this item
SAUTR Employer record section - add this item
COTAXREF Employer record section - add this item
Scheme Contracted Out Number (SCON) Not required open issue on Requirements from HMRC
Trivial Commutation: (up to 3 iterations are allowed)
Trivial Commutation Payment Type
Employment Record section add this item to the employment
record iterations allowed = 3
Must be in pairs with the below item
Trivial Commutation Payment Amount
Employment Record section add this item to the employment
record iterations allowed = 3
Must be in pairs with above item
Payment to a Non-Individual
Employment Record section add this item
On Strike Indicator
Employment Record section add this item
Unpaid Absence Indicator
Employment Record section add this item
Gross Earnings for NIC YTD NI Records section add this item as part of each of the NI
line record and against each of the NI categories being
reported.

FPS Reconciliation Report


The new items introduced are incorporated into the existing report FPS Reconciliation Report that is spawned
when the FPS process is run or requested independently:
Report Section Item added /Removed
Header Company BG Information Removed ECON & replaced with Date Scheme Ceased
Date Scheme Ceased
Added SAUTR
Added COTAXREF
Trivial Commutation added: (up to 3 iterations are
New Employee Detail
allowed):

Page 21 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Report Section Item added /Removed
Prints only if Trivial Commutation Type/Payment is present for the Trivial Commutation Payment Type added
employee. Trivial Commutation Payment Amount added
Employee Detail Payment to a Non-Individual added
On Strike Indicator added
Employee Detail
Employee Detail Unpaid Absence Indicator added
Employee Detail Gross Earnings for NIC YTD added
Employee Detail Removed the value & heading for NIC Free Ben PTD
(i.e) Benefits not subject to NIC PTD)
Employee Detail Removed the value & heading for NIC Free Ben PTD
(i.e) Benefits not subject to NIC YTD)

The totals page has been updated as follows:


Added Gross Earnings for NIC YTD
Removal of NIC Free Benefits

See below for layout example:

Balance Name PTD Value Balance Name YTD Value


Taxable Pay 8075.00 Taxable Pay 8075.00
Tax Paid 1776.32 Tax Paid 1776.32
Student Loan 2900.00 Student Loan 2900.00
NI EE 641.40 NI EE 805.40
NI ER 641.40 NI ER 805.40
NIC Free Benefits 2309.00 NICable Pay 740320.00
Net Pay Deductions 6082.28 SSP 8900.00
Pre-Tax Pensions 3989.00 SMP 8500.00
Post-Tax Pensions 5263.00 OSPP 48578.00
NICable Pay 7040.00 SAP 3793.00
Ben. Processed 6786.00 ASPP 6743.00
Ben. Taxed 9287.00

Page 22 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Employer Payment Summary (EPS)
Employer Payment Summary has been changed for the new tax year and the following sections describe the changes
applied to the RTI functionality.

2012/13 Submissions
The existing (2012) for creating EPS Values has been renamed to: RTI Create EPS Payment Values Pre 06
April 13.
(only to be used for returns that relate to Tax Year 2012/13)
The existing (2012) for creating EPS Values has been renamed to: RTI Create EPS Payment Values Pre 06
April 13.
(only to be used for returns that relate to Tax Year 2012/13)
Note: The 2012/13 EPS process should be run for the returns relating to the old tax year (in this case
2012/13) even if the physical date for the tax year end (05-April) has passed. HMRC will expect the relevant
format EPS for the tax year being submitted

2013/14 Submissions

Creating the EPS values (for UI)


A new process for use during the tax year 2013/14 has been introduced called:
RTI Create EPS Payment Values 2013/14 (only to be used for Tax Year 2013/14),
with the following additional parameter:
*Note Additional Final Optional No
Parameter for Submission Default = No Yes Final for Ceased PAYE Scheme Ref
2013/14 Yes Final for the Year

Page 23 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
EPS Process
For creating the EPS EDI file for submission a new process for use during the tax year 2013/14 has been
introduced called: RTI Employer Payment Summary Process (EPS) 2013/14 (only to be used for Tax Year
2013/14)
The parameter for Final Submission been removed in the 2013/14 process:
***Note*** Final N/A Not required here as it has been moved to EPS
Removed for Submission create Payment Values process.
2013/14

Changes to the EPS Framework UI


Change to the framework page (UI) populated by the Create EPS values process have been made to conform to the
requirement form HMRC.
There is also a change as requested through customer feedback on the Final Submission fields. The changes are as
follows:

Item / Label Item Type & Value Default / Validation/ Comments

No Payments made From Date LOV of : MIG Validation rule 137;


06-Apr-YYYY Note:
06-May-YYYY The dates shown will be within the
current Tax Year. The system date
06-June-YYYY
determines which tax year is
relevant and if testing is to be done

Page 24 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Item / Label Item Type & Value Default / Validation/ Comments
Etc.. before 06-April 2013, the system
date should be changed to a future
06-Mar-YYYY
date after 05-April 2012.
Must be present if No Payment for
Period (see below) is entered
The difference in months between
From Date & To Date

To Date LOV of : MIG Validation rule 137A;


05-Apr-YYYY Same note as above applies here for
the LOV displayed.
05-May-YYYY
05-June-YYYY
The difference in months between
Etc..
From & To Dates should be >= 1
05-Mar-YYYY month & <=6 months

Must be present if From date above


is present
Must be present if No Payment for
Period (see below) is entered

Period Of Inactivity From Date Standard Date format MIG Validation rule 136
06-Apr-YYYY Same note as above applies here for
the LOV displayed
06-May-YYYY
06-June-YYYY
Etc..
06-Mar-YYYY

To Date LOV of : Apply MIG Validation rule 136A;


05-Apr-YYYY Same note as above applies here for
the LOV displayed The difference in
05-May-YYYY
months between From & To Dates
05-June-YYYY should be >= 1 month & <=12
months
Etc..
05-Mar-YYYY

Must be present if From date above


is present

Final Submission (enhancement LOV choice: Default= No


introduced)
No If value = Yes Final for Ceased
PAYE Ref
Yes Final for Ceased PAYE Ref
then

Page 25 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Item / Label Item Type & Value Default / Validation/ Comments
Yes Final for Year Date Scheme Ceased value must
also be present

Date Scheme Ceased Standard Date format MIG validation rule 119
Must be present if the value in Final Must be in the current Tax year
Submission parameter is entered as
Yes Final for Ceased PAYE Ref

No Payment Due (ATT2 /200) Label changed to No Payments for MIG validation rule 87Ba
Period
(change to the label)
Must be present if No Payments
made From/To entered

Advance Received from HMRC Removed from UI Removed for April 2013

Remains here despite it being Retained for information in case


ECON
removed from EDI for EPS User requires it.

Update Page

Page 26 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
View Page

Calculation of Statutory Payments Recovery & NIC Compensation


From April 2013 the Employer Payment Submission will now report the new balances created for the statutory
payments. This means that the framework page that gets updated after the Create EPS Payment Values process will
use the new balances to populate the values of Statutory Payment Recover & NIC Compensation.
The change introduced was as a result of customer feedback regarding rounding differences because the balances
taken at payroll level instead of at the assignment level.
From April 2013, the calculation of the values for Recovery & NIC Compensation will be done at the time of payroll
process and to facilitate this, new indirect elements, secondary classifications and classification balances have been
seeded.
Customers will now need to configure their statutory payments element formula in order for the Create EPS values
process to return the Recovery & NIC Compensation for any statutory payments made for the period on the EPS
record.
It is important to note that to ensure the balances are populated for the whole tax year, the configuration must be
completed before the first payroll run for the 2013/14 tax year. This will generate the correct input value amounts
and allow balances to be recorded. Otherwise only partial values will be recorded & passed to the calculation phase
within the Create EPS Values process for 2013/14.
The changes are summarised here together with User configuration required.

Page 27 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
New Elements, Classifications and Classification Balances
New indirect elements and their classifications have been introduced as well as the classification balances that will be
fed and reported on the EPS as follows:

Name of Classification Associated Indirect Element Classification Balance feed


SMP Non Payment Recovery SMP Recovery SMP Recovery
SMP Non Payment NIC SMP NIC Compensation SMP NIC Compensation
Compensation
SAP Non Payment Recovery SAP Recovery SAP Recovery
SAP Non Payment NIC Compensation SAP NIC Compensation SAP NIC Compensation
SPP Birth Non Payment Recovery OSPP Recovery Birth OSPP Recovery Birth
SPP Birth Non Payment NIC OSPP Birth NIC Compensation OSPP Birth NIC Compensation
Compensation
SPP Adoption Non Payment Recovery OSPP Recovery Adoption OSPP Recovery Adoption
SPP Adoption Non Payment NIC OSPP NIC Compensation Adoption OSPP NIC Compensation
Compensation Adoption
ASPP Birth Non Payment Recovery ASPP Recovery Birth ASPP Recovery Birth
ASPP Birth Non Payment NIC ASPP NIC Compensation Birth ASPP NIC Compensation Birth
Compensation
ASPP Adoption Non Payment ASPP Recovery Adoption ASPP Recovery Adoption
Recovery
ASPP Adoption Non Payment NIC ASPP NIC Compensation Adoption ASPP NIC Compensation
Compensation Adoption

Statutory Payments (Indirect) Elements


New seeded elements to hold the calculated recovery & The NIC Compensation value have been introduced for
o Statutory Maternity Pay (SMP)
o Statutory Adoption Pay (SAP)
o Ordinary Statutory Paternity Pay (OSPP) (also known as SPP in the application)
o Additional Statutory Paternity Pay (ASPP)
Note: SSP:
SSP recovery or NIC Compensation amounts will not be calculated as the existing functionality does not support the
recovery value within the SSP Absence linked element.
Due to the nature of reporting only those values that are subject to recovery, and then on an ongoing basis only those
values to be added to the YTD balances, it will not be an easy task to determine the accurate values required for
calculation.
The Input Value of these indirect elements will be calculated via the Formula Function (see section on Seeded Formula
Function) when called in the user element formulae for Statutory Payment elements.

Balance Initialisation Elements (new)


A whole new set of elements need to be setup for the initialisation of the above new balances created for RTI.
These should all set up as follows:
Classification = Balance Initialisation

Page 28 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
The individual elements required for each of the different Statutory Payment Recovery & NIC Compensation are listed
below with the details on name, description the balance
Element Name Input Values Balance Feed
& Reporting Name
Setup SMP Recovery Balance Recovery Total SMP Recovery Amount
NIC Compensation Total SMP NIC Compensation
Setup SAP Recovery Balance Recovery Total SAP Recovery Amount
NIC Compensation Total SAP NIC Compensation
Setup SPP Recovery Balance Adoption Recovery Total SPP Adoption Recovery Amount
Adoption NIC Comp Total SPP Adoption NIC Compensation
Birth Recovery Total SPP Birth Recovery Amount
Birth NIC Comp Total SPP Birth NIC Compensation
Setup ASPP Birth Recovery Balance Adoption Recovery Total ASPP Adoption Recovery Amount
Adoption NIC Comp Total ASPP Adoption NIC Compensation
Birth Recovery Total ASPP Birth Recovery Amount
Birth NIC Comp Total ASPP Birth NIC Compensation

The above elements must be used when migrating to Oracle HRMS Payroll in the middle of the tax year (e.g. new
customers) in order to maintain the correct YTD values for RTI EPS reporting going forward.
The input values as described in the table above will feed the appropriate new seeded balances for the statutory
payments Recovery & NIC Compensation.

New Seeded Formula Function


To calculate the correct amount of the Recovery & NIC Compensation values (as described in the Calculation section
below) a new Formula Function called: GB_EPS_GET_REC_AND_NIC
This FF should be called within the user SMP/SAP/ASPP & OSPP element formula as described below:

Usage
Contexts passed : ELEMNT_TYPE_ID, ASSIGNMENT_ACTION_ID
In Parameters : Amount (p_amount)

Out Parameters : Recovery Amount (p_rec_amount)


NIC Compensation Amount (p_nic_amount)

The seeded function will compute the required Recovery and NIC compensation values based on the actual statutory
values in the elements created via absence input.
Note:
For the values of Recovery & NIC compensation to be calculated the field SMP/SAP/OSPP/ASPP Recovery Type on
Organisation EIT Tax Reference Details must be set to either Full or Partial.

Mandatory User Actions Required:


The following operations must be performed by all customers who are submitting EPS to HMRC:
Call the seeded formula function (FF) from the Custom formulae attached to the seeded statutory elements
(e.g. Statutory Maternity Pay)
Pass Amount input value as a parameter.
The seeded fast formula will pass the Recovery and NIC Compensation computed values to the out
parameters specified on the user formulae.

Page 29 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
These values must then be returned to the appropriate seeded indirect elements for Recovery & NIC
Compensation using the Formula Results functionality
For example: Computed SMP Recovery amount must be returned to "SMP Recovery" element's Pay Value.
Computed SMP NIC Compensation must be returned to "SMP NIC Compensation" element's
Pay Value.
These indirect elements in turn feed the seeded balances which are reported once the concurrent program
RTI Create EPS Payment Values 2013/14 is run.

Page 30 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Returning Values from Formula Function:
When returning values calculated from the FF they should be returned to the seeded indirect elements as follolws:
User Element Formula Return Value Indirect Element (Pay Value)
Statutory Maternity Pay (SMP) Recovery Amount SMP Recovery
NIC Compensation Amount SMP NIC Compensation
Statutory Adoption Pay (SAP) Recovery Amount SAP Recovery
NIC Compensation Amount SAP NIC Compensation
(Ordinary) Statutory Paternity Pay Recovery Amount OSPP Recovery Birth
Birth (OSP NIC Compensation Amount OSPP Birth NIC Compensation
(Ordinary) Statutory Paternity Pay Recovery Amount OSPP Recovery Adoption
Adoption (OSP) NIC Compensation Amount OSPP NIC Compensation Adoption
Additional Statutory Paternity Pay Recovery Amount ASPP Recovery Birth
Birth (ASPP) NIC Compensation Amount ASPP NIC Compensation Birth
Additional Statutory Paternity Pay Recovery Amount ASPP Recovery Adoption
Adoption (ASPP) NIC Compensation Amount ASPP NIC Compensation Adoption

Calculation of Recovery & NIC Compensation Values


The calculation of Recovery & NIC Compensation amounts will be done by the Formula Function as described in the
table below:

Calculating Recovery Amount Calculating NI Compensation Amount

If SMP/SAP/OSPP/ASPP Recovery field is = Partial, then If SMP/SAP/OSPP/ASPP Recovery field is = Partial, then
calculate Recovery amount as (Amount x Global value calculate as 0
SMP/SAP/OSPP/ASPP Recovery Percentage) rounded
Else
off
If SMP/SAP/OSPP/ASPP Recovery field is = Full, then calculate
Else
as (Balance SMP Paid_PTD x Global value NIC Compensation
If SMP/SAP/OSPP/ASPP Recovery field is = Full, then Rate on SSP/SMP/SAP/OSPP/ASPP)
Recovery amount = Amount as stated (no calculation
Else
required)
If SMP/SAP/OSPP/ASPP Recovery field is = None, then the
Else
value here will be 0.
If SMP/SAP/OSPP/ASPP Recovery field is = None, then
the Recovery amount = 0. (i.e. employer not eligible for
Recovery of statutory payments)

Warning Message
The indirect elements created will be automatically get the amounts calculate above in the appropriate input
values.
It is possible that the customer has not configured the statutory payments user elements either by mistake or
chosen not to do so. In this case there will be a calculated value in the appropriate element for Recovery &
NIC Compensation but no corresponding statutory payment amount.
In such cases a warning message should be output at EPS process time as follows:

Page 31 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
<Statutory Payment Recovery element name> recovery & NIC compensation value calculated but User
elements for statutory payment not set up. Please configure these elements or zeroise the values on the EPS
record
Note: If the configuration as mentioned in the earlier section is not completed before the start of the tax year, the
Set up balances must be initialized with any values which relate to the period prior to migration to RTI.

If neither of these options is used, the Employer Payment Summary values for Statutory Payment Recovery amounts
will not include any values prior to the configuration being applied, and manual updates will be required.

GB Rollback Process
Rollback for the following processes is available through the recently created process called GB Rollback and allows
rollback for the following processes:

Employer Alignment Submission


Full Payment Submission
Earlier Year Update

Rollback for EPS


For Employer Payment Summary, the roll back should be done using the specific rollback process created called RTI
Employer Payment Summary Reset Status. The rollback process and will reset the status of set by the EDI process &
allow the EPS record to be recreated by the create EPS values process.
This process takes 2 parameters as follows:

PAYE Reference Mandatory parameter. Lists all the PAYE references in the BG
Effective Date Mandatory parameter which should be the 5th of the month within the tax year. This is the
same date as submitted to the Create EPS Values process.

Full details of the rollbacks are in the original Whitepaper on MyOracleSupport published in 2012.

P60 & RTI


RTI customers will not require P14 data to be sent and as a result the P60 process which uses the archive to generate
them should not be used.
Instead, a brand new set of processes have been created generate P60 and must be used after migrating to RTI. The
new processes are as follows:
RTI - P60 Archive Process (selects all eligible employees like the non-RTI end of year process)
RTI Year End P60 Report Process (uses the archive chosen to generate the P60 report)
RTI P60 Status (same as existing process but for RTI customers only and for those using eP60 option)

Note: The RTI P60 Generation logic has no dependency on whether FPS Final Submission is made or not.

Page 32 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
P60 Archive process
Navigation path = Processes and Reports => Submit Processes and Reports => RTI P60 Archive Process

Parameters: Tax Reference (LOV of all PAYE references in the BG)

Page 33 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
This processes all the eligible employees (similar to existing End of Year Process).

P60 Report process


Navigation path = Processes and Reports => Submit Processes and Reports => RTI Year End P60 Process

Parameters: The parameters for RTI P60 report generation process remains the same as the non-RTI version in that
an archive end date should be provided, plus a sort parameter.
The templates available for RTI remain the same i.e.:
P60 Type LE Portrait;
HMRC Laser Single Sheet Portrait

The options of printing plain paper P60 or generating an eP60 remains the same for RTI customers as well as non-RTI
customers.

P6/P9 for RTI


For RTI customers HMRC refer to Payroll ID instead of Works Number in any incoming files to employers and will
therefore be sending that in place of the Works Number.
P6/P9 update process will now be checking if it is being run for RTI PAYE as the matching would need to be done
on the RTI Payroll ID instead of Works Number.
There is no separate process for RTI customers as the checks are made internally within the existing process to
determine what to use for matching the assignments. The following will therefore apply to all RTI customers
running the P6/P9 process:

Customers must ensure that the profile RTI Uptake to either Full or Partial. When the P6/P9 process runs
the following will apply:
o Partial will only pick up RTI Payroll ID for the PAYEs configured in the Configuration Module (se
original RTI Whitepaper)

Page 34 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
o Full will pick up RTI ID for all the PAYEs within the BG
When Aggregation is in place for assignments, the process will update the information received in the
P6/P9 file as follows:
o PAYE aggregation all assignments will be updated
o NI Only aggregation only those assignments with the RTI Payroll ID match will be updated
If PAYE aggregation exists and the RTI Payroll ID is not the same across the aggregated assignments (or null
against any assignment), an error will be raised. The user must examine and correct the information on
RTI Payroll ID before processing the file / record again.
For RTI customers HMRC will:
o Not supply Works Number in the field ATT2 / 19 of the MOVDED record
o Instead the RTI Payroll ID (as defined within Oracle application) will be supplied
Customers on RTI must ensure that the RTI Payroll ID is present on all assignments as follows:
o Run the Pre-RTI migration process as indicated in the original whitepaper
o For PAYE aggregation, if the RTI Payroll ID is changed manually, it should be the same across ALL
the aggregated assignments

Earlier Year Updates - EYU


Customers must complete & return their end of year submissions by 19th of April. HMRC will not accept any further
FPS submissions for the previous tax year after 19th April. If any further amendments are required after this date,
an Earlier Year Update must be submitted. This is a new process introduced for RTI by HMRC and therefore the
functionality to run the EYU has been added.

EYU Process
To accommodate this requirement a brand new process has been introduced as part of the RTI functionality. This
process will be applicable for submitting the updates relating to tax Year 2012/13:

Navigation path = Processes and Reports => Submit Processes and Reports => RTI Earlier Year Updates (EYU)
2012/13

Page 35 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Parameters: There is only one mandatory parameter Employer PAYE Reference which is required.
This will bring up an LOV of all the PAYE references in the Business Group for user to select from.
The Test Submission parameter will default to No and a positive selection of Yes should be made when submitting
test submission to HMRC.

Due to the complexities of reporting EYU for multiple assignments, it is not possible to run the EYU process at payroll
or assignment level:

It would lead to dependency issues for PAYE aggregated assignments if spread across different payroll
frequencies;
Or when included in different assignment sets for which EYU could potentially be run at different times and
thus causing incorrect values being applied within HMRC system.

For EYU process, PAYE Reference parameter would suffice, as it would report all amendments made for all
employees within the PAYE Reference and would process limited set of employees/new hires which have
amendments only

Output from EYU Process


Output from the EYU process will provide a list of all employments that have been processed successfully giving the
following information:
- Assignment Number
- NI Number
- Employee Name
It will also list all employments that have not processed successfully with an error message describing the issue.

The data should be corrected & the EYU process rolled back and then re-run.

EDI File for EYU


The EDI file from the process will be produced as per the structure described within the MIG specification from
HMRC.

Selection Criteria
Based on Employer PAYE Reference the employees would be selected.
Within the above selection criteria:
o Employees who have actions (adjustments) after the final FPS run or last EYU would be selected.
o Employees who are hired after final FPS run or last EYU submission and have payment in the relevant
tax year would be selected and reported on EYU
o Employees who already have EYU run or have subsequent EYUs would be reviewed and reported if
there exists any further adjustments or amendments to report.
o New Hires created in the tax year 2012-13 after Final FPS submission would be considered. It would
only be new hires who have been paid in the tax year on or before 5th April. e.g. if someone starts on
4th April but is not paid until 8th April, there is no need to include them in an EYU. They will just be
picked up in the FPS for the following tax year.
o If no FPS has been submitted for an employee who has an adjustment processed, the record will still
be picked up by the EYU.

Page 36 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
EYU Process Details:
Actions like (Payroll Run or Balance Adjustments or Retro) that are performed after Final FPS submission or
latest submitted EYU run would be selected to report the amendments.
New Hires created in the financial year 2012-13 after Final FPS submission would be considered. It would only
be new hires who have been paid in the tax year on or before 5th April.
Only difference in YTD values would be reported. That is difference since either Final FPS run or Last EYU run
and the new actions (adjustments) performed after final submission would be reported.
EYU monetary values report the differences, (expressed in pence), between the Year to Date figure originally
submitted on the employees last FPS for the tax year and what the figure should be. For example:
o Enter 50000 - if you recorded 500.00 too little pay on the employee's payroll record
o Enter -20000 - if you recorded 200.00 too much pay on the employee's payroll record.

EYU YTD balance values (current EYU balance values computed relating to the amendments performed) would
be compared with either of the following:
Final FPS YTD values (or)
Last EYU YTD values (i.e. the actual YTD value at the time of submission of the EYU is
considered), if an EYU is already run.
Here, only YTD values would be fetched and compared between Final FPS submission or Last EYU run and
other actions after final submissions of FPS or EYU.
Only balance values being reported in EYU would be compared and reported.
YTD balance values would be retrieved for the following balances based on the maximum assignment action of
last action performed after final FPS submission or Last EYU submission.
o Taxable Pay-EYU
o Tax
o Student Loan Repayment-EYU
o Statutory Sick Pay (SSP)-EYU
o Statutory Maternity Pay (SMP)-EYU
o Ordinary Statutory Paternity Pay (OSPP)-EYU
o Statutory Adoption Pay (SAP)-EYU
o Additional Statutory Paternity Pay (ASPP)-EYU
o NI Contributions (if present) by NI letter
AT-LEL-EYU
LEL-to-PT-EYU
LEL-to-PT-EYU
UAPto-UEL-EYU
Total of Employer NI Contributions-EYU
Employees Contributions on all earnings-EYU

Page 37 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
The differences between these YTD balance values would be archived and reported on EYU Report
If the differences in balance values are Zero, then no record would be reported on the EYU.

Examples:
1. After final FPS, Share Options are calculated & adjustments are made to reflect the correct values. So there
should be a means of picking up balance adjustment & report this in the EYU.
2. Also - there could be a case where EYU has been sent for the above scenario for an employee and a
subsequent adjustment is made. This should also be picked up in the EYU run

PAYE Aggregation
In case of PAYE aggregation only one single record would be reported with the YTD values related to all the
assignments in PAYE aggregation.

NI Only aggregation:
Individual assignment records would be reported with the YTD values relating to that assignment.

EYU Fields output


All items reported are archived during the EYU process
The items reported are all:
o Either archived as new items needed for EYU and derived as described in section earlier
o Or already in the application either introduced for RTI or existing common data
The items archived & reported are as follows:
EYU Field archived Reported on EDI
HMRC Office Number Mandatory
Employer PAYE Reference Mandatory
Employer Accounts Office Reference Number Mandatory
Employer Name Mandatory
National Insurance Number Optional
Title Optional
Surname or Family Name Mandatory
Forename or Given Name Mandatory
Second Forename or Given Name Optional
Date of Birth Mandatory
Current Gender Mandatory
Passport Number Optional
Address Line 1 Optional
(Mandatory Conditionally)
Address Line 2 Optional
(Mandatory Conditionally)
Address Line 3 Optional

Page 38 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
EYU Field archived Reported on EDI
Address Line 4 Optional
UK Postcode Optional
Foreign Country Optional
Related Tax Year Mandatory
Start Date Optional
Starting Declaration Optional
(Mandatory Conditionally)
Has Student Loan Optional
Intend to Stay 183 days or more Optional
Intend to Stay less than 183 days Optional
Intend to work both in and out of the UK Optional
EEA Citizen Optional
Indicator that this is an EPM6 (Modified) scheme Optional
Employee Receiving Occupational Pension Because is a Recently Bereaved Optional
Spouse/Civil Partner
Annual Amount of Occupational Pension Optional
Payroll ID Optional
Date of Leaving Optional
Tax Code Mandatory
Scottish Variable Rate (SVR) Indicator Optional
Week 1 / Month 1 Indicator Optional
Partner Surname or Family Name Optional
(Mandatory Conditionally)
Partner Forename or Given Name Optional
(Mandatory Conditionally)
Partner Second Forename or Given Name Optional
Partner National Insurance Number Optional
Employer Contracted Out Number (ECON) Optional
(Mandatory Conditionally)
Taxable Pay-EYU Optional
Tax Optional
Student Loan Repayment-EYU Optional
Statutory Sick Pay (SSP)-EYU Optional
Statutory Maternity Pay (SMP)-EYU Optional
Ordinary Statutory Paternity Pay (OSPP)-EYU Optional
Statutory Adoption Pay (SAP)-EYU Optional
Additional Statutory Paternity Pay (ASPP)-EYU Optional
(Mandatory Conditionally)
NI Letter-EYU (up to 4 NI Categories can be provided for each employment) Optional
(Mandatory Conditionally)

AT-LEL-EYU Optional
(Mandatory Conditionally)
LEL-to-PT-EYU Optional
(Mandatory Conditionally)
PT-to-UAP-EYU Optional
(Mandatory Conditionally)
UAPto-UEL-EYU Optional

Page 39 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
EYU Field archived Reported on EDI
(Mandatory Conditionally)
Total of Employer NI Contributions-EYU Optional
(Mandatory Conditionally)
Employees Contributions on all earnings-EYU Optional
(Mandatory Conditionally)
NIC Refund Optional
(Mandatory Conditionally)
Vendor ID Optional
(Mandatory for Software
developers)
Developers Name Optional
(Mandatory Conditionally)
Payroll Product Name Optional
(Mandatory Conditionally)
Payroll Product Version Optional
(Mandatory Conditionally)

EYU Submission Points to be Noted

An EYU submitted where the amendments affect the Statutory Payments, a corresponding EPS will be
required to be sent to inform HMRC of the change in liability where applicable.
Where multiple EYUs are processed, the EYU will also take into account values submitted in an earlier EYU
and therefore these will not be re-submitted
If the EYU is affecting any changes to the employer liability due to the amendments to Statutory payments,
an EYU must be submitted that related to the Tax Year in question;
Each Year there will be a new EYU and EPS processes which relates to the relevant year and the processes
will be named with the year to which they apply. Care must be taken to ensure that the correct EYU is
submitted followed by (if required) the correct EPS. (further details in the section for End of Year)
Note: An EYU can be submitted for any earlier year (starting from 2012/13) as there is no deadline stated by
HMRC other than the normal record retention limit of 7 years. So in theory an EYU can be sent as late as 6 years
after the end of a tax year, though in practice this is probably most unlikely to happen.

Rollback for EYU


To rerun the EYU process, a roll back should be done using GB Rollback Process.
Full details of the rollback process are in the original Whitepaper on MyOracleSupport published in 2012.

Page 40 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
End Of Year on RTI
Customers on RTI should note the following:

There are no P14 returns for RTI customers.


Running the Final FPS will indicate to HMRC that this is an EOY submission
FPS Final Submission can be sent multiple times as required until 19th April
For most employers the final Full Payment Submission (FPS) return will be made on or before 5th April when
you make the final payment of earnings for the tax year.
o You should indicate that this is your final submission for Year via the FPS. However, if you discover
on or before the 19th April, following the end of the tax year, that you need to make any
amendments or corrections to the information reported you can submit an additional FPS simply
remember to indicate this is your final submission for Year on your amended FPS. If you have to
make any amendments or corrections on or after 20th April, you will have to complete an Earlier
Year Update (EYU). This is the procedure for the end of the tax year only, in year you can make
corrections to an FPS by sending a corrected FPS.
o The Final FPS indicator is just to let HMRC know that the employer has completed their submissions
for the year. This should be reported on the last FPS being submitted by the employer which will not
include all employees who have been reported during the tax year, but will only contain records for
employees who have a payment to be reported in this final run. It may be that the last FPS is
reporting only a very small number of payments (e.g. if this is a supplementary run after the last main
payroll of the tax year). This is quite acceptable the flag has no link to the individual employee
records. Once the Final FPS flag has been submitted, if any further FPS submissions are needed (to
report further payments or adjustments), the Final FPS indicator should be included again.
If Final Submission flag is set on the process parameter for EPS and/or FPS, then the Declaration parameters
must be completed otherwise the file will be rejected
After April 19th only Earlier Year Update (EYU) message should be sent for any amendments to employee
values for the previous tax year
Any FPS submission which is for a process in the new tax year (i.e. the payroll run / balance adjustment etc.
process is on or after 6th April) must use the new FPS process for 2013/14. Note the following:
o However, you can run the existing FPS (Pre 06 April 2013) until the 19th of April for processes in the
2012/13 tax year. So if a balance adjustment is applied or a payroll is run that relates to the old year
(i.e. effective tax year end date of 5th April) but it is actually processed after the actual date has
passed say on e.g. 10th April, then you must use the FPS pre 06 April 2013 to submit this.
o If an adjustment needs to be submitted after 19th April, you must then use the EYU as the FPS for
2012/13 will no longer be accepted.
o The EPS must also be run for the appropriate Year that the payments relate to in the same manner
as the FPS. There is no cut-off date as far as we know to stop submitting the older versions of the
EDI file. EPS should be run for any EYU submission that would affect the Statutory Payments
Recovery & NI Compensation values.
o EYUs can be run for previous years up to 6 or 7 years.
o There will be a new version each year for FPS, EPS & EYU available with the previous year versions
kept intact and available for customers to submit the previous year amendments
EPS submissions can be sent as required even after an EYU for a particular year has been submitted. This is
because the payment liability may change due to the amendments to employee values submitted in an EYU.
o There will be a new version of the EDI message types for RTI for each tax year. For the 2012/13 tax
year, the EPS message type is simply EPS and the EYU message type is EYU13. Regardless of the
date of submission, if an employer wants to update figures for the 2012/13 tax year, they must use
EYU13 and EPS as required. For the 2013/14 tax year, there will be an EPS14 and EYU14. These
will always be used to adjust the 2013/14 tax year values. So, if an employer discovers in May 2014
that they need to adjust figures for 2012/13, they will still use EYU13 and EPS.

Page 41 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
The new RTI P60 process should be run by RTI customers
There is no change to running the P11D processes for RTI customers and the existing processes should be
followed by all customers
There are no changes to Start Of Year for RTI customers and the normal processes for SOY should be
followed by all customers
P6/P9 uploads should be done by running the existing process and for RTI customers this process
determines whether to use RTI Payroll ID to match the records depending on the RTI Uptake profile value.

Errors in Full Payment Submissions (FPS) submitted in the previous tax year guidance can be found here:
http://www.hmrc.gov.uk/payerti/reporting/errors/previous-year.htm and it includes a section Updating
deduction details using an Earlier Year Update (EYU).

Page 42 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1
Appendices

Page 43 of 43
2013 Oracle Corporation Proprietary and Confidential
Real Time Information Whitepaper 2013-14 changes Version 1.1

Das könnte Ihnen auch gefallen