Real Time Information (RTI) is a significant change to PAYE. A new and improved way of reporting, RTI is designed to make PAYE submissions more efficient – meaning an employer will need to submit information to HMRC in real time, every time they pay employees. But flaws in the reporting process are causing problems with benefit payments. A recent high court judgment affects many low paid individuals and has implications for the payment day for which employers report employees pay under RTI.