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3238086 - PY-GB - Non- Taxable Death Benefit reporting


From April 2022 HMRC made the reporting of non-taxable death benefit mandatory through RTI. However, there are different requirements if the ONLY payment that is made is for non-taxable death benefit. (i.e.) There is no dependants pension to be paid and/or there are no taxable payments due.


NB: These payments should ONLY be made through a pensions payroll (i.e. defined in feature GBPEN)


HMRC Reporting requirements:

Do NOT report hiring date.

Report pay frequency as “IR”

Report the Annual Pension Value as £0.00

If there are further payments of non-taxable death benefit due report the Irregular Employment Indicator.



  • Human Capital Management (HCM)
  • SAP R/3
  • SAP R/3 Enterprise 4.7
  • SAP ERP Core Component
  • SAP enhancement package for SAP ERP
  • SAP enhancement package for SAP ERP, version for SAP HANA


PDBN, DBHR, V_T5GPBS_ALL, FPS , KBA , PY-GB , United Kingdom , How To

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