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Helping users of HMRC's Basic PAYE Tools undertake automatic enrolment calculations

Open date: 24 March 2015
Closing date: 19 May 2015

Consultation on our proposal for mitigating the risk that small and micro employers will not have access to adequate software to perform their automatic enrolment duties.

Consultation response

Background

In March 2015 we issued a consultation document on a proposal to mitigate the risk that small and micro employers who use HM Revenue and Customs' Basic PAYE Tools (BPT) would not have access to software functionality that can help them carry out their automatic enrolment duties.

While there is no legal requirement to have software, our experience to date indicates that software supports an employer’s compliance. In particular, without adequate software, BPT users may not know how to assess their workers or calculate contributions. This presents an increased risk of both initial and ongoing non-compliance among BPT users.

We consulted on whether we should provide a tool to mitigate this risk and, if so, what it should do. The consultation responses indicate that a high proportion of BPT users would not seek the use of commercially available software. Attempting to assess their workforce and calculate contributions manually could lead to errors, burden and non-compliance. For this reason, we believe there is a need for a tool to mitigate the compliance risk.

View and download the basic assessment tool.

Consultation documents

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