HMRC have published a reminder that it is important for employers to record the correct number of hours their employees work (usual/agreed contracted weekly hours) to help ensure that they receive the right amount of benefits and tax credits they are entitled to. In particular, the hours worked should be recorded as follows:
A. Up to 15.99 hours
B. 16 to 29.99 hours
C. 30 hours or more
Employers should only select ‘D other’ if their employee does not have a regular pattern of employment or the payment relates to an occupational pension or annuity. If they selected ‘D other’ in earlier submissions when they should instead have selected one of the other options, they don’t need to re-submit an earlier Full Payment Submission (FPS); they simply need to ensure that they report the correct hours on their next FPS.
Please note that within Opera 3/Opera II you enter the usual hours worked (numeric) and the application automatically uses the correct category when creating an FPS.
Full guidance can be found on the HMRC website