||<p>Information filed by employers through RTI is applied equally to all relevant customer
records. HM Revenue & Customs (HMRC) do not make a distinction between low and
high earners when applying rules within tax calculations.</p><p> </p><p>Employers
who pay all of their employees under the Lower Earnings Limit for National Insurance
Contributions (NICs) and have no tax deducted are not required to register with HMRC.
The employer is not required to report information to HMRC until there is a tax or
NICs deduction payable to HMRC.</p><p> </p><p>There are no plans to mandate employers
who pay small amounts of wages to all of their employees to register with HMRC.</p>