For RTI submissions from April 2014, HMRC have increased the amount of information they require on normal working hours.
The new rules require employers to split the normal number of hours worked where the employee is currently in the 16-29.99 band, the following bands will apply from April 2014:-
A: up to 15.99 hours B: 16 to 23.99 hours C: 24 to 29.99 hours D: 30 hours or more E: Other
Whilst this change only affects those employees working between 16-29.99, Our advice to employers is to start obtaining usual hours worked in actual hours and not bands, this is to protect against future banding changes which are likely. HMRC require this information for the calculation of Universal Credits, which will be assessed monthly therefore it’s important to ensure this information is accurately recorded to avoid employees missing out on benefits.