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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.
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Document Change Control
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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
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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
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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
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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.
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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.
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.
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.
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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:
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)
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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.
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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
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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
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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.
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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
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
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Ex Pat
Payment to Non-Individual
On Strike
Unpaid Absence
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
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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.
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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
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.
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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.
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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
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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
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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:
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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.
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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)
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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
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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
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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
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
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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
Update Page
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View Page
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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:
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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.
Usage
Contexts passed : ELEMNT_TYPE_ID, ASSIGNMENT_ACTION_ID
In Parameters : Amount (p_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.
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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.
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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
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:
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<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:
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.
Note: The RTI P60 Generation logic has no dependency on whether FPS Final Submission is made or not.
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P60 Archive process
Navigation path = Processes and Reports => Submit Processes and Reports => RTI P60 Archive Process
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This processes all the eligible employees (similar to existing End of Year 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.
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)
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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
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
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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
The data should be corrected & the EYU process rolled back and then re-run.
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.
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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
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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.
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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
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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)
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.
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End Of Year on RTI
Customers on RTI should note the following:
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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).
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Appendices
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