However, a small number of ‘Digitally exempt’ employers have the option of sending payroll submissions to HM Revenue and Customs (HMRC) either online or on paper.
Fodd bynnag, gall nifer fach o gyflogwyr sydd ‘Wedi’u heithrio’n ddigidol’ anfon cyflwyniadau cyflogres i Gyllid a Thollau EF (CThEF) naill ai ar-lein neu ar bapur.