Rights and responsibilities for reservists and employers
Payroll reporting for employers
You바카라 사이트™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 they바카라 사이트™ve started their service:
- put 바카라 사이트˜Yes바카라 사이트™ in the 바카라 사이트˜Irregular payment pattern indicator바카라 사이트™ in the next Full Payment Submission (FPS) you send to HM Revenue and Customs (HMRC)
- change their tax code to 바카라 사이트˜BR M1바카라 사이트™ if they바카라 사이트™re paid monthly, or 바카라 사이트˜BR W1바카라 사이트™ if it바카라 사이트™s weekly
If their service will be more than 12 months
Put a leaving date in your FPS and give them a P45 form. When they바카라 사이트™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.