So employers who find it difficult to report every payment they make, will now be able to submit their information when they run their regular payroll but no later than the end of the tax month, (5th of each month).
Transitional arrangements to run up to 5 October 2013 for small employers (those with fewer than 50 employees) who run their payroll monthly, but pay their staff more frequently
These transitional arrangements only apply to small employers who manually pay their staff, for example, weekly or fortnightly and then take their records to their payroll provider monthly to process the payroll for the month. These arrangements do not apply to small employers who can run their payrolls weekly or fortnightly and can report payroll information at the time of payment. These small employers will still need to submit a weekly or fortnightly FPS on or before the date each payment is made to employees. This will be the easiest and quickest way of operating their payroll.
These transitional arrangements do not remove the requirement to deduct the correct amount of tax, NICs and student loan repayments as the earnings are paid to employees.For further details, please use this link, http://www.payrollservicescompany.co.uk/