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HMRC internal manual

PAYE Manual

Employer records: set up employer record: pseudo employer records

You may receive a request to set up a ‘Pseudo’ employer record. This will arise from either

  • An Employer Compliance section
  • LBO(EC) Large Business Office (Employer Compliance)


  • National Minimum Wage Unit

A Pseudo employer record is required

  • In order that ECR (Employer Compliance Review) which is the employer compliance part of ECS (Employer Compliance System) can be used to register a review or inspection of an employer where no Employer Business Service (EBS) employer record already existed. A record must be set up on EBS so that the details can be passed from that record to ECS
  • To handle penalties raised from 01/04/2009 on employers who are not paying their employees the National minimum wage (NMW). The penalty charge will be raised in Strategic Accounting Framework Environment (SAFE).