From April 2014 HMRC introduced reporting for One Off Payments. This was for any one-off payment made to an employee (HMRC’s definition is: A 'one-off' is where someone is employed to do a one-off piece of work, say, for one week or month, and only receives one payment. This differs from the other pay frequencies where an employee remains in your employment although paid on an irregular, quarterly or annual basis.) or an employee that has left (e.g. redundancy payment or share payments).
Subsequently, HMRC announced that one off payments made to employees that have left could be reported as a “payment after leaving” on the FPS (RPCFPSG0) and this is the process that SAP would recommend.
If there is a need to report a genuine One-Off Payment then the following process would need to be followed.
HMRC Reporting requirements:
Do NOT report hiring date.
Do NOT report leaving date (as by definition this is a One-Off Payment)
Report pay frequency as “IO”
- Human Capital Management (HCM)
- SAP R/3
- SAP R/3 Enterprise 4.7
- SAP ERP Core Component
- SAP ERP
- SAP enhancement package for SAP ERP
- SAP enhancement package for SAP ERP, version for SAP HANA
One-Off Payment, GBOTP, FPS , KBA , PY-GB , United Kingdom , How To
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