Research and analysis

PAYE Real Time Information 'on-or-before' requirement: Research with micro and small employers

Research to help establish readiness among the existing micro employer population to move to full 'on or before' reporting.

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Detail

The main objective of this research was to establish readiness among the existing micro employer population to move to full ‘on or before’ reporting. The aims of this research was to provide an in-depth understanding of:

  • the experiences of employers eligible for the easement
  • their transition to reporting in real time
  • their understanding about the ending of the easement
  • the plans they may have to transition to real time reporting

This report contains findings from 50 in-depth interviews with micro and small employers.