Payroll reporting for employers
You’ll need to make some changes in your payroll software if your reservist is mobilised.
If their service will be less than 12 months
Once they’ve started their service:
- put ‘Yes’ in the ‘Irregular payment pattern indicator’ in the next Full Payment Submission (FPS) you send to HM Revenue and Customs (HMRC)
- change their tax code to ‘BR M1’ if they’re paid monthly, or ‘BR W1’ if it’s weekly
If their service will be more than 12 months
Put a leaving date in your FPS and give them a P45. When they’re back from service, give them a new payroll ID.
Do not put a leaving date in your FPS or give them a P45 if their service was due to be less than 12 months but lasted longer.