6. 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.

Don’t 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.