HMRC Real Time Information (RTI) 2014 &
Ceridian RTI Electronic Exchange (ElEx):
RTI Payroll Data Items
P Simon Parsons MSc FCIPPDip MBCS
Version 14.1, February 2014
RTI Payroll Data Items V14.1
Ceridian Data Items and HMRC RTI data requirements......................................................... 4
E012 Passport Number (RTI field 12) .................................................................................................................... 4
E013 Irregular Employment Payment Pattern Indicator (RTI field 40a) ................................................................. 4
E014 Number of normal hours worked (E058 / E059) (RTI field 54)...................................................................... 5
E015 Late PAYE Reporting Reason & Date (RTI field 154) .................................................................................. 5
M780 Partners Surname or Family name entered on the ASPP claim (RTI field 74) ............................................ 6
M781 Partners Forename or Given name entered on the ASPP claim (RTI field 75, 76) ..................................... 6
M782 Partners Second Forename entered on the ASPP claim (RTI field 76, 77) ................................................ 6
M783 Partners NINO entered on the ASPP claim (RTI field 78) ............................................................................ 6
E008 Scheme Contracting Out Number (SCON) – COSRS pension schemes only (RTI field 144) ..................... 7
T170 Payment to a non-individual (RTI field 147) .................................................................................................. 7
T171 Trivial Commutation Type (Pensions) (RTI field 146) ................................................................................... 7
T172 Trivial Commutation Amount (Pensions) (RTI field 148) ............................................................................... 8
T173 Value of benefits taxed via payroll - year to date (RTI field 149) .................................................................. 8
T174 On Strike (RTI field 152) ................................................................................................................................ 8
T175 Unpaid Absence (RTI field 153) .................................................................................................................... 9
T176 Old Payroll ID for this employment (RTI field 39 & 40) ................................................................................. 9
Product Documentation re RTI & LinkedIn ........................................................................... 11
© 2014 Ceridian Corporation. All rights reserved.
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RTI Payroll Data Items V14.1
Disclaimer
This document is intended for the recipient only. The information expressed is provided in
good faith and has been prepared using sources considered to be reasonable and
appropriate. While the information from third parties is believed to be reliable, no
representations, guarantees or warranties are made as to the accuracy of the information
presented, and no responsibility or liability can be accepted for any error, omission or
inaccuracy in respect of this. This document may also include our views and expectations
which cannot be taken as fact.
This document is confidential. It should not be distributed to any third parties and is not
intended to, and must not be relied upon by them. Unauthorised copying of this document is
prohibited.
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RTI Payroll Data Items V14.1
Ceridian Data Items and HMRC RTI data requirements
This document outlines RTI data items within the Ceridian Payroll Solution which require or
may require user entry when applicable.
Entry of these follows the standard Ceridian payroll data conventions.
E012 Passport Number (RTI field 12)
HMRC are requesting that the passport number be provided for new employees or
pensioners if the employer or pension provider collect it as part of their checks required to
ensure that the employee or pension recipient is entitled to work in the UK or receive a UK
based pension.
It is not a mandatory field and other documents may be provided to prove entitlement to work
in the UK or to receive a pension.
There is no requirement to obtain the passport number of pre-existing employees, or to
obtain a new passport number following expiration for reporting to HMRC.
Maximum length 35 characters
Valid characters - Letters, upper case A to Z
Numerals 0 to 9
Space character
Full stop .
Comma ,
Hyphen/minus sign Opening parentheses (
Closing parentheses )
Oblique stroke (slash) /
Equals sign =
Exclamation mark !
Quotation mark "
Percentage sign %
Ampersand &
Asterisk *
Semi-colon ;
Less-than sign <
Greater-than sign >
Apostrophe '
Plus sign +
Colon :
Question mark ?
Value of DELETE resets the data to blank
E013 Irregular Employment Payment Pattern Indicator (RTI field 40a)
This is used to indicate that an individual is not presently being paid and may not be paid for
a period extending beyond 13 weeks. This marker instructs HMRC that the individual should
© 2014 Ceridian Corporation. All rights reserved.
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RTI Payroll Data Items V14.1
not be treated as a leaver and the associated HMRC NPS record should therefore not be
recorded as closed.
Maximum length 1 character
Valid characters -
Y or N
Only value Y is reported if present.
E014 Number of normal hours worked (E058 / E059) (RTI field 54)
*Please note that this item has been revised by HMRC for the 2014/2015 tax year.
An entry is only required if no values are entered against Basic Hours (E058) or Basic Paying
Hours (E059). Where no entry is present for E014, E058 and E059 then the default value is E
for Other.
Pension Payrolls would always report this value as E.
This is not the number of hours an employee has worked or is being paid for, but the normal
contractual hours a worker would be assigned in a pay period. Generally the value would not
fluctuate from period to period.
Maximum length 1 character
Valid characters -
A, B, C, D or E
Where:
A = Up to 15.99 hours
B = 16-23.99 hours*
C = 24-29.99 hours or more*
D = 30 hours or more*
E = Other*
E015 Late PAYE Reporting Reason & Date (RTI field 154)
*Please note that this facility has been introduced from the 2014/2015 tax year.
An entry is only required if the employee is to be reported with a Late PAYE Reporting
Reason for activity that relates to a reported payment date that has passed (or will pass) at
the point of the Full Payment Submission (FPS).
The reason and date is only reported on the FPS where the payment type is not ‘T’ for credit
Transfer or where the Net Payment this time is zero. Where the payment type is ‘T’ and there
is a payment this period, then no reason is reported and the current standard payment date
is reported.
Maximum length 1 character followed by ‘/’ and an override this time payment date
Valid characters -
A, B, C, D, E, F, G or H (# to remove)
Where:
A = Notional payment: Payment to Expat by third party or overseas
employer
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RTI Payroll Data Items V14.1
B = Notional payment: Employment related security
C = Notional payment: Other
D = Payment subject to Class 1 NICs but P11D/P9D for tax
E = Micro Employer using temporary “on or before” relaxation.
F = No working sheet required; Impractical to report.
G = Reasonable excuse
H = Correction to earlier submission
Followed by an override reporting payment date in the format /DDMMYYYY
M780 Partners Surname or Family name entered on the ASPP claim (RTI
field 74)
This data must be supplied for any ASPP claim.
Maximum length 35 characters
Valid characters -
Alphabetic (A-Z), space character, hyphen(-), apostrophe(‘)
First character must be alpha (A-Z)
M781 Partners Forename or Given name entered on the ASPP claim (RTI
field 75, 76)
This data must be supplied for any ASPP claim
Maximum length 35 characters
Valid characters -
Alphabetic (A-Z), space character, hyphen(-), apostrophe(‘)
First character must be alpha (A-Z)
M782 Partners Second Forename entered on the ASPP claim (RTI field 76,
77)
This data may optionally be supplied for any ASPP claim
Maximum length 35 characters
Valid characters -
Alphabetic (A-Z), space character, hyphen(-), apostrophe(‘)
First character must be alpha (A-Z)
M783 Partners NINO entered on the ASPP claim (RTI field 78)
Must be in a valid format if supplied for any ASPP claim
Maximum length 9 characters
Valid characters -
Characters 1-2 must be alphabetic, and be a valid NI prefix
© 2014 Ceridian Corporation. All rights reserved.
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RTI Payroll Data Items V14.1
Characters 3-8 must be numeric
Character 9 must be one of A, B, C, D or space
E008 Scheme Contracting Out Number (SCON) – COSRS pension
schemes only (RTI field 144)
For the 2013/2014 tax year onwards, there is a new requirement under RTI to report for any
Contracted Out Salary Related (COSR) pension scheme the associated Scheme Contracting
Out Number (SCON) when operating National Insurance Contribution (NIC) category letter D,
E or L or mariner equivalents.
Maximum length 9 characters
Valid characters -
DELETE or
First character must be S
Characters 2-8 must be numeric
Last character must be alpha (A-Z), excluding G, I, O, S, U, V, Z
Last character must satisfy a modulus 19 check
*For the 2014/2015 tax year onwards, where a user has failed to provide a valid SCON, then
a special dummy SCON number is applied to HMRC on the FPS submission. The dummy
SCON cannot be manually entered.
T170 Payment to a non-individual (RTI field 147)
This detail is currently entirely optional (it is completed voluntarily). This marker is entered
where the payroll payment subject to PAYE is not being paid to an individual. For example, a
payment being made to a Trust for a deceased employees estate or a firm of solicitors.
However, if the payment is being made to an individual (such as a widow), then the marker is
not to be used. The marker is automatically cleared down each period and is required to be
entered for each payment to a non-individual
Maximum length 1 character
Valid characters -
Y or N
T171 Trivial Commutation Type (Pensions) (RTI field 146)
When a pension scheme makes a once-off Trivial Commutation payment then the payroll
must indicate to HM Revenue and Customs the Trivial Commutation type. The marker is
automatically cleared down each period and is required to be entered for each trivial
commutation payment. T171 and T172 are always used in combination.
Maximum length 1 character
Valid characters -
A, B, C or space
Where:
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RTI Payroll Data Items V14.1
A – Trivial Commutation lump sums (TCLS)
B – Small pot lump sum payments from personal pension
schemes
C - Small pot lump sum payments from occupational pension
schemes
T172 Trivial Commutation Amount (Pensions) (RTI field 148)
When a pension scheme makes a once-off Trivial Commutation payment then the payroll
must indicate to HM Revenue and Customs the Trivial Commutation amount. The value is
automatically zeroised each period and is required to be entered for each trivial commutation
payment. T171 and T172 are always used in combination.
Maximum length 7 characters
Valid characters -
Cash value in pence, so must be numeric
HMRC expect the value to be whole pounds expressed in pence, therefore Ceridian systems
will report any trailing non-zero pence entries as zeroes.ie the final 2 digits will always be
treated as zeroes to meet HMRC requirements.
T173 Value of benefits taxed via payroll - year to date (RTI field 149)
To enable the correct calculation of entitlement to Universal Credits and enable HM Revenue
& Customs and the Department for Work and Pensions to verify payments with the BACS
system, a new value is automatically populated with any pay elements identified as benefits
taxed via payroll.
Equally Value of benefits taxed via payroll – year to date is automatically populated with the
accumulation of relevant pay elements processed via Ceridian Payroll.
However, when taking on a new payroll or transferring details from one payroll to another,
there is a requirement to also transfer the Value of benefits taxed via payroll – year to date.
Occasionally errors occur and employers may need to adjust this value to make corrections
for prior period errors.
Maximum length 11 characters
Valid characters -
Cash value in pence, so must be numeric
T174 On Strike (RTI field 152)
This detail is currently entirely optional (it is completed voluntarily). This marker is entered for
each period that an employee is involved in industrial action i.e. on strike. The marker is
automatically cleared down each period and is required to be entered for each pay period
they are on strike.
Maximum length 1 character
Valid characters -
Y
© 2014 Ceridian Corporation. All rights reserved.
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RTI Payroll Data Items V14.1
T175 Unpaid Absence (RTI field 153)
Do not use until further notification.
T176 Old Payroll ID for this employment (RTI field 39 & 40)
NB – Employee Transfers - Special care must be taken when transferring employees from
one payroll to another where the employment is continuing within the same PAYE scheme.
Data Item T176 is only to be used when taking on transferred data from another payroll into
the Ceridian Payroll System. It enables HMRC to be notified that the Payroll-ID held on the
NPS system is to be updated and informs HMRC of the identity of the former record for
tracing purposes. If omitted HMRC are likely to consider that the individual has an additional
employment.
As an example - Ceridian Payroll IDs are normally in the following format:
CPaaaaaabbbbbbb
CP identifies the payroll ID as using Ceridian Payroll
aaaaaa identifies the 6 digit Ceridian Payroll number
bbbbbbb identifies the 7 digit Ceridian employee number
The former supplier format for use as Payroll ID could be in any format.
Maximum length 35 characters
Valid characters -
Letters, upper case A to Z
Numerals 0 to 9
Space character
Full stop .
Comma ,
Hyphen/minus sign Opening parentheses (
Closing parentheses )
Oblique stroke (slash) /
Equals sign =
Exclamation mark !
Quotation mark "
Percentage sign %
Ampersand &
Asterisk *
Semi-colon ;
Less-than sign <
Greater-than sign >
Apostrophe '
Plus sign +
Colon :
© 2014 Ceridian Corporation. All rights reserved.
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RTI Payroll Data Items V14.1
Question mark ?
When transferring an employee from a former RTI reporting payroll where the employment is
continuous, you must also stop/prevent the reporting of this individual as a new starter. This
can be achieved by entering E105 #.
You must also ensure that you stop reporting this employee on the former payroll. If that was
with Ceridian, then that needs to take place potentially in two stages:
1. Stop the issuing of the Leaver elements by using data item E110 # in the last period
where the employee is paid in the prior payroll (in association with data items E001L
or Z).
2. In the following pay period for the old payroll, suppress any further RTI FPS reporting
by applying tax basis eXclude by using data item T010 X. This is only required where
the former payroll is continuing to be used for the payment of other employees and
continues to report FPS data to HMRC.
© 2014 Ceridian Corporation. All rights reserved.
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RTI Payroll Data Items V14.1
Product Documentation re RTI & LinkedIn
Documents are available on the Ceridian RTI pages www.ceridian.co.uk/rti/resources
There is also a LinkedIn group Ceridian & UK Legislation which enables users to
interact on RTI ElEx matters and receive up to date information from both Ceridian
and HMRC on RTI matters.
© 2014 Ceridian Corporation. All rights reserved.
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