Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what proportion of UK employers had submitted their Full Payment Submission to HMRC on or before 19 March 2019.

For Pay As You Earn schemes (not including occupational pension schemes) that made Real Time Information submissions relating to payments to employees in March 2019, 46% had sent at least one RTI Full Payment Submission by end of 18 March 2019. The equivalent figure for 19 March 2019 was 49%. Three per cent of schemes sent their first submission relating to payments in March 2019 on 19 March 2019.

The equivalent figures for March 2020 are also 46% by 18 March and 49% by 19 March 2020 and 3% on 19 March 2020.

However, employees in the remaining schemes would not necessarily be ineligible for the Coronavirus Job Retention Scheme. Alongside other conditions, for an employee to be eligible for the Coronavirus Job Retention Scheme, an RTI submission to HMRC notifying payment in respect of that employee must have been made on or before 19 March 2020. The submission does not have to relate to a payment in March to meet this criterion and could relate to an earlier month. This means, for example, that employees that had RTI submissions submitted in February but not in March would be eligible for the scheme provided other eligibility criteria are met.