PAYE20070 - Employer records: set up employer record: pseudo employer records

You may receive a request to set up a ‘Pseudo’ employer record. This will arise from either

• An Employer Compliance section
• LBO(EC) Large Business Office (Employer Compliance)

Or

• National Minimum Wage Unit

A Pseudo employer record is required

• In order that ECR (Employer Compliance Review) which is the employer compliance part of ECS (Employer Compliance System) can be used to register a review or inspection of an employer where no Employer Business Service (EBS) employer record already existed. A record must be set up on EBS so that the details can be passed from that record to ECS
• To handle penalties raised from 01/04/2009 on employers who are not paying their employees the National minimum wage (NMW). The penalty charge will be raised in Strategic Accounting Framework Environment (SAFE).