Information filed by employers through RTI is applied equally to all relevant customer records. HM Revenue & Customs (HMRC) do not make a distinction between low and high earners when applying rules within tax calculations.
Employers who pay all of their employees under the Lower Earnings Limit for National Insurance Contributions (NICs) and have no tax deducted are not required to register with HMRC. The employer is not required to report information to HMRC until there is a tax or NICs deduction payable to HMRC.
There are no plans to mandate employers who pay small amounts of wages to all of their employees to register with HMRC.