The WURTI faq's confirm esmith66's feedback
Q9. What is the minimum income that an employer is required to report to RTI?
Reporting in real time is mandatory provided one or more employees earn over £112 per week.
Employers do not need to report if none of their employees are paid £112 or more a week.
Earnings under £112 per week may not show unless it’s a large employer who sends a bulk report (companies such as Asda include all their employees regardless of the amount they receive).
If customer declares earnings of less than £112 per week and nothing shows up on UI use the income details provided by the customer.
