Rights and responsibilities for reservists and employers
Payroll reporting for employers
You鈥檒l need to make some changes in your payroll software if your reservist is mobilised.
If their service will be less than 12 months
Once they鈥檝e started their service:
- put 鈥榊es鈥� in the 鈥業rregular payment pattern indicator鈥� in the next Full Payment Submission (FPS) you send to HM Revenue and Customs (HMRC)
- change their tax code to 鈥楤R M1鈥� if they鈥檙e paid monthly, or 鈥楤R W1鈥� if it鈥檚 weekly
If their service will be more than 12 months
Put a leaving date in your FPS and give them a P45 form. When they鈥檙e back from service, give them a new payroll ID.
Do not put a leaving date in your FPS or give them a P45 if their service was due to be less than 12 months but lasted longer.