RTI Updates for 2025-26: Key Changes Employers Need to Know
With the 2025-26 tax year approaching, HMRC has introduced new Real-Time Information (RTI) reporting requirements, effective from 6th April 2025. These updates aim to enhance payroll accuracy, minimise errors, and ensure compliance with tax regulations. Here’s what employers need to know.
Key RTI Changes
✅ Stricter Validation Checks – Enhanced scrutiny on Full Payment Submissions (FPS) and Employer Payment Summaries (EPS) to ensure accurate National Insurance Numbers (NINOs), tax codes, and PAYE references.
✅ Off-Payroll Working (IR35) Reporting – New requirements mandate the correct use of the Off-Payroll Worker indicator in FPS submissions, ensuring accurate tax and NIC deductions for contractors.
✅ Late Submission Penalty Process – Real-time alerts and stricter penalties for delayed or incorrect submissions mean employers must stay on top of filing deadlines.
✅ Increased Data Accuracy Requirements – Employers must validate employee start dates, tax codes, and PAYE reference numbers before submission to reduce reporting discrepancies.
✅ Payroll Software Compliance – Employers should ensure their payroll systems are updated to meet the new RTI specifications and automate data validation to minimise errors.
How Employers Can Stay Compliant
Update Payroll Software to reflect the latest HMRC changes.
Verify Employee Details before submitting payroll data.
Meet Filing Deadlines to avoid penalties.
Monitor HMRC Communications for ongoing updates.
Seek Professional Advice from payroll and tax experts.
Need Help?
At Satya Accountants, we provide expert payroll support to keep your business compliant with HMRC’s evolving RTI requirements. If you need assistance with FPS/EPS submissions, IR35 compliance, or payroll system updates, get in touch today.
📧 Email: info@satya.accountants
🌐 Visit: https://www.satya.accountants
Stay compliant and avoid penalties—ensure your payroll processes are RTI-ready for 2025-26!