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<p>Assessment periods allow for UC awards to be adjusted on a monthly basis, ensuring
that if a claimant’s income changes, they do not have to wait several months for a
corresponding change in their UC award.</p><p> </p><p>Earnings are taken into account
in the assessment period they are received and in this way the UC paid to claimants
reflects, as closely as possible, the actual circumstances of a household during each
monthly assessment period.</p><p> </p><p>The Department has been working closely with
HM Revenues and Customs (HMRC) since UC went live in 2013 to support and inform employers
who report payroll earnings, to emphasise the importance of timely reporting via the
Real Time Information (RTI) system.</p><p> </p><p>HMRC have updated their guidance
to reiterate to employers the importance of reporting payroll accurately and the impact
of reporting payments late.</p><p> </p><p>Employers should already record on HMRC’s
RTI system the date a salary is scheduled to be paid, rather than the date it is paid,
where it is earlier due to a weekend, bank holiday or at Christmas.</p><p> </p>
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