You may need to process employees with irregular payments throughout the tax year; for this, you will need to indicate to HMRC that irregular payments will be made. To do this, follow the steps below.
The irregular payments checkbox is used for RTI purposes and should only be ticked where you know an employee will not be paid on a regular basis, for example:
Casual or seasonal employees.
Employees on unpaid maternity leave.
Employees on unpaid long-term sick leave.
Any employee who, for any reason, will not be paid for a period of three months or more.
Click Employees, and then click Records.
Find the relevant employee, and click View Record
.
Click the Employment tab, then click Edit.
Select the irregular payment checkbox and click Save.