{"id":22647,"date":"2022-09-01T13:17:30","date_gmt":"2022-09-01T13:17:30","guid":{"rendered":"https:\/\/www.moorethompson.co.uk\/?p=22647"},"modified":"2022-09-01T13:17:30","modified_gmt":"2022-09-01T13:17:30","slug":"employers-paye-variable-payment-plan-what-you-need-to-know","status":"publish","type":"post","link":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/employers-paye-variable-payment-plan-what-you-need-to-know\/","title":{"rendered":"Employers\u2019 PAYE variable payment plan \u2013 What you need to know"},"content":{"rendered":"

Employers paying staff via PAYE will be able to use a new variable direct debit payment plan from 19 September 2022.<\/p>\n

Accessed through the existing \u2018Pay Employer\u2019s PAYE\u2019 portal or directly through the business tax account and the employers\u00a0PAYE\u00a0service, the new plan will allow businesses and organisations to set up a direct debit instruction, allowing HM Revenue & Customs (HMRC) to collect money directly from their bank account based on their return submissions.<\/p>\n

Once this has been set up, employers will be able to manage their direct debit, allowing them to view, change or cancel the direct debits online. Currently, this can only be managed by an employer and not their agent.<\/p>\n

However, this will not affect the business tax account and the employers\u2019 liabilities and payments screens on the employers\u2019\u00a0PAYE\u00a0service.<\/p>\n

Once signed up to the variable payment plan, the following charges will be collected directly from an employer\u2019s bank on HMRC\u2019s receipt of a PAYE return:<\/p>\n