[Question] Do I create an IRP5 for an employee that pays only UIF and no PAYE (below threshold)?

[J7J]

Hi,

Does one create an IRP5 certificate for employees that have only UIF contributions and no PAYE?

I haven't and now this throws my PAYE reconciliation out (it seems like I have overpaid UIF as the recon only picks up the UIF on the employees who has paid PAYE as well and as a result has an IRP5 on the system)...

I am certain this must be an issue with most employers... Do I put a PAYE / SITE value of 0.01 on their IRP5, just to make sure that they are on the system and that the recon picks up their UIF?

Kindly give your thoughts?

[Dave A]

Instead of an IRP5 you issue an IT3a.

It's a drop-down option on the left hand side of the certificate form page.

[J7J]

Oh... Thanks!

[daveob]

and you'll probably have to add a 'reason' code like 4150 ( below threshold ).