This is a reminder that it is important to record the correct number of hours your employees have worked to help ensure that they receive the right amount of benefits and tax credits they are entitled to.
In particular, you should only select ‘D other’ if your employee does not have a regular pattern of employment or the payment relates to an occupational pension or annuity. Otherwise, you should record the hours worked as follows:
A Up to 15.99 hours
B 16 to 29.99 hours
C 30 hours or more
If you have selected ‘D other’ in earlier submissions but should instead have selected one of the other options, you do not need to resubmit an earlier Full Payment Submission (FPS). Instead, please ensure that you report the correct hours on your next FPS.
You can find full guidance by following the links below.