PAYE deducted from furloughed staff as pay processed weekly

PAMDILL Registered Posts: 721 Epic contributor 🐘
I have watched the HMRC webinair and read all the HMRC publications however I can find nothing that tells me whether my clients are still to pay the PAYE deducted from the furlough staff's weekly wages to HMRC.

I know that the employers claim the 80% of gross pay from HMRC and will have to forward to their employees the difference between that amount and the amount they have already paid them and keep a record of this to show they have paid the full grant to them.

However in the meantime each week they will have processed the payroll, submitted the RTI and the pension contribution uploads to the pension provider, the direct debits for the pension contributions will be taken by the provided and the staff will have received their net wages.

HMRC will expect payment of the RTI submissions, however does anyone know if payment is to be made for the PAYE for both the furloughed employees and working employees or will there be some method of submitting something like an EPS showing the amount of the PAYE that was for the furloughed workers?

Currently it looks as though employers are going to be paying HMRC and pension providers for the deductions and expenses and then the employees for the same amount. Surely that can't be correct?


  • anniem
    anniem Registered Posts: 1,326 Beyond epic contributor 🧙‍♂️
    From what I understand they still need to pay the PAYE/NI and Pension liabilities Pam. It is only VAT and 31 July POA that can be delayed. VAT payment can be postponed but must be paid by 31 March 2021, and 31 July POA needs to be paid by 31 January 2021.
    FMAAT - AAT Licensed Member in Practice - Pewsey, Wiltshire
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