The HMRC / RTI tab is where you set up how Moonworkers reports to HMRC in real time, and where you claim the allowances and reliefs you are entitled to. Your Employer PAYE reference and Accounts Office reference are set during onboarding.
Employment Allowance
Employment Allowance reduces your employer, or secondary, Class 1 National Insurance bill by up to £10,500 in the 2026 to 2027 tax year. Enable it if you are eligible. If you do not enter a value, Moonworkers claims the maximum available for the tax year. If you have already used part of the allowance with a previous provider this tax year, enter only what remains. The claim is made through the Employer Payment Summary (EPS).
You cannot claim Employment Allowance if you are a public body, or if you do more than half of your work in the public sector, unless you are a charity. You also cannot claim if your company has a single director who is the only employee paid above the secondary National Insurance threshold. If you are part of a group of connected companies or charities, only one of them can claim. Some workers cannot be included in the claim, such as anyone covered by the off-payroll working (IR35) rules, or someone you employ for personal or domestic work unless they are a care or support worker.
Small Employers' Relief
If your total Class 1 National Insurance for the previous tax year was £45,000 or less, you qualify as a small employer. Small employers can reclaim 109% of statutory parental payments, which is the full payment plus 9% compensation. Larger employers reclaim 92%. The payments you can reclaim are Statutory Maternity, Paternity, Adoption, Shared Parental, Parental Bereavement and Neonatal Care Pay. Statutory Sick Pay cannot be reclaimed. Recovery is reported through the EPS.
Apprenticeship Levy
The Apprenticeship Levy is charged at 0.5% of your pay bill and is only paid by employers whose annual pay bill is more than £3 million. There is a £15,000 annual allowance to offset against it. Enter the allowance available to you. The levy is reported through the EPS.
Which credentials do I enter?
Enter the sign-in details you use for PAYE Online for employers: your Government Gateway user ID and password, or your GOV.UK One Login details if that is how you now sign in to HMRC. Both go in the same two fields; there is no separate setting to switch between them. Type them rather than pasting, because a stray space fails the check. You can also add the contact details that are sent on your FPS and EPS.
What does Test mode do?
Test mode sends your submissions to HMRC's test service instead of the live one. It is useful to check your setup before your first real payroll, but while it is on nothing is recorded against your PAYE scheme, and a live FPS for a real payroll run will fail. Switch Test mode off before you submit real payroll. If a submission or the credentials check fails, check this switch first. See "My FPS failed or my RTI credentials check fails: what to check".
FPS and EPS explained
The FPS, or Full Payment Submission, reports pay and deductions on or before each payday. The EPS, or Employer Payment Summary, is your monthly reconciliation with HMRC, and carries items such as Employment Allowance, recovered statutory payments and the Apprenticeship Levy.
Get started
In Moonworkers, go to Settings > HMRC / RTI to configure these options. Not signed in yet? Log in at https://payroll.moonworkers.co.uk/auth/login