PAYE Online Filing Obligations for Small Employers Survey

Currently all employers with 50 or more employees or pensioners on their PAYE refernece number are required to file the Employer Annual Return (P35 and P14s) online as well as starter and leaver information (forms P45 and P46).

Under under new legislation (subject to Parliamentary approval) employers with fewer than 50 employees or pensioners will be required to file their End of Year Return online from April 2010 (the 2009/10 Return is due by 19 May 2010) and their starter and leaver information online from April 2011.

HM Revenue and Customs would like to understand the level of awareness about these changes and if you are an employer with fewer than 50 employees or pensioners we would be grateful if you would take a few moments to answer the following questions.

The names and contact details of those who take part in this survey will remain anonymous but the results of the survey will be fed back to HMRC.

Thank you

1. Introduction

1. Prior to today, did you know that employers with fewer than 50 employees will be required to submit their Employer Annual Return (P35 and P14s) online for 2009/10?

2. Did you know that as a small employer you will also be required to file starter and leaver information (forms P45 and P46) online from 6 April 2011?

3. Do you know that there are penalties for continuing to file on paper when you are required to file online?

4. Where did you find out about PAYE online filing? Please tick as many boxes as applies.

5. Do you or your agent/payroll bureau already file your Employer Annual Return (P35 and P14s)online?

6. Do you or your agent/payroll bureau already file starter and leaver information (P45 and P46) online?

If you answer yes to questions 5 and 6 then thank you for completing this survey. Otherwise please continue to Q6.

7. Are there any specific reasons why you cannot start to file online now?

8. How many employees do you have on your payroll?

9. What type of business or payroll do you run?