• The Employee has been paid in that month and whose pay details have been e-filed to HMRC via a FPS
• The Month means a tax month starting from 6 of one month to 5th of the following month
• Which tax month the Active Employee falls into is determined by the HMRC timestamp shown on the FPS.
• As long as an employee was paid once in a tax month they will be classed as an Active Employee for that month
• The payroll billing depends on the number of Active Employees in that month
• This report is also suitable for use for newly required Accounting Year Financial reports
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