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<p>The Department has been working closely with HMRC since Universal Credit went live
in 2013 to support and inform employers who report earnings to emphasise the importance
of timely reporting via RTI system.</p><p> </p><p>Employers should already record
on HM Revenue and Customs’ (HMRC) Real Time Information (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><p>HMRC have updated their
guidance to reiterate to employers the importance of reporting accurate dates and
the impact on payment cycles; the Financial Secretary to the Treasury is also working
closely with HMRC and employers to do this.</p><p>Universal Credit takes earnings
into account in a way that is fair and transparent. The amount paid reflects, as closely
as possible, the actual circumstances of a household during each monthly assessment
period. This allows Universal Credit awards to be adjusted on a monthly basis, ensuring
that if claimant’s incomes falls, they do not have to wait several months for a rise
in their Universal Credit award. Currently there are no plans to change assessment
periods.</p><p>Claimants can discuss queries about how fluctuating income effects
Universal Credit with their case managers and work coaches, who can also signpost
to services appropriate to individual circumstances.</p><p> </p>
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