Company Values & The Relationship
nterview with employers using RTI - The aim of this research was to measure and provide insights into the RTI EOY experience and about the benefits and burdens for employers compared with reporting under the previous PAYE system. Both qualitative and quantitative research were used to meet the research objectives Where possible, the respondents for the quantitative research were the individuals who had already participated in the earlier research (assuming they had agreed to participate in future research) plus some further stage 3 pilot participants who had not been previously interviewed. A total of 756 telephone interviews were conducted between 19 June and 17 July 2013, with a response rate of 59%. The sample for the qualitative research consisted of a sub-sample of 28 of those employers who had been interviewed at the quantitative stage and who had agreed to further research. This sample was selected so as to provide a broad spread of employ ers on key demographic and attitudinal criteria. The qualitative interviews were carried out between 3 and 12 July 2013.
Key findings The anticipated benefits in previous research of an easier and less expensive EOY under RTI have generally been borne out. In-depth qualitative anal ysis of the customer journey revealed that RTI has reduced the burden on some employers by eliminat ing the most time-consuming parts of the current process. Those employers reporting technical difficulties or who were less confident about the EOY process going into it did have a less positive EOY experience. Ne vertheless they anticipated that next year will be better. Levels of confidence in understanding EOY requirements under RTI were generally high. Prior to EOY, 91% of employers were very (36%) or fairly (55%) co nfident of their understanding. Just 9% said that they were not confident. Post EOY, confidence ha d increased further such that 54% of employers were very confident that they had done everything requ ired and a further 41% of employers were fairly confident. Types of pilot employer who were less likely to be confident about EOY under RTI were micro businesses. This less confident group was also more likely than average to have sought support from HMRC (64% vs. only 48% of those who were very confident). This support would appear to have been effective because 72% of the not very/not at all confident group then rated themselves as either very or fairly confident post EOY
However, the channel of support employ ers were most likely to use to contact HMRC for support was the telephone (72%). Employers’ overall assessment of EOY under RTI was positive. Three-quarters of employers said that EOY had been either very (28%) or fairly (49%) easy to deal with under RTI. Only 9% said it had been difficult. Furthermore, over half of employers said that they found EOY under RTI easier to deal with than they expected and almost all said that they expe cted EOY to be either as easy, or easier, next year compared to this year. The types of employer who were less likely to find EOY easy/easier under RTI were the ones already highlighted as being less confident about EOY under RTI, namely micro businesses.