Employers operating in rural areas without broadband internet or mobile phone coverage are a good example of those who lack digital access. The Government proposes that those without digital access would be exempt, or partially exempt, from any requirement to provide PAYE information at the time of the business process. It is proposed that the exemption process would require an application to Inland Revenue.
It is proposed that employers which were exempted would only need to provide their information once a month but would be required to show what was paid and deducted on each payday, rather than a monthly aggregation as now. Because PAYE information is calculated on a pay day basis this proposal eliminates the requirement to add the information up for each employee across the pay days in the month.
Because of the benefits that would arise from earlier provision of PAYE information, it is further proposed that in the event that there is a general requirement to provide PAYE information at the time of the business process, employers who have an exemption would be required to provide the information by the 5th, rather than the 20th, of the month following the month in which PAYE deductions were withheld.
1. If there is a general requirement to provide PAYE related information at the time of the business process, is it reasonable to expect employers who cannot use digital services to provide disaggregated (pay day) information?
2. Is it reasonable to expect that that information should be provided by the 5th of the following month?