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Payroll: Full Payment Submission (FPS) deadlines

Each time you pay employees or their circumstances change you need to submit the PAYE (Pay as You Earn) information to HMRC (Her Majesty’s Revenue and Customs). This information is submitted in real time and the system is referred to as RTI (Real Time Information).

How do I submit the PAYE (Pay as You Earn) information to HMRC?

The information is submitted on a Full Payment Submission (FPS).  Employers must provide mandatory information in each FPS (this will usually have been input into the payroll software). Further details can be found here.

Submissions are made to HMRC via your payroll software and you will need to register with HM Revenue and Customs’ (HMRC) online services at in order to make submissions.

What information must I submit via a FPS?

Who Information required Deadline
Starters Personal details, national insurance number, start date, tax code, national insurance category, student loan status, normal weekly hours, payment period On or before the employee’s first day
Pay employees Each time an employee is paid the following information must be submitted: 1. Gross pay including any i. statutory sick pay (SSP) ii. maternity pay (SMP) iii. paternity pay (SPP) iv. adoption pay (SAP) v. shared parental pay (ShPP). 2. Income tax deducted or repaid. 3. National insurance contributions (both employees and employers). 4. Student loan deductions. 5 .Date paid On or before the day every time an employee is paid, whether this is weekly, monthly or any normal payroll date. Therefore for weekly paid employees there will be 52 submissions and for monthly paid employees there will be 12 submissions.
Leavers When an employee leaves a business the following additional information must be submitted: Leaving date On or before the employee’s last pay day. 

Other information

Other changes that must be reported on an FPS are as follows:

  1. Changes of address
  2. An employee becomes a director
  3. An employee reaches state pension age
  4. An employee turns 16
  5. Death of an employee
  6. Changes of gender
  7. An employee goes to work abroad
  8. An employee goes on jury service
  9. An employee is called up as a reservist
  10. An employee starts to receive a workplace pension
  11. An employee joins or leaves a contracted-out company pension scheme.

Employer payment summary (EPS)

In addition to a Full Payment Summary (FPS) there are times when you also may need to submit an Employer Payment Summary (EPS), the most common ones being:

  1. To reclaim statutory maternity, paternity, adoption or shared parental payments
  2. To claim the employment allowance
  3. To inform HMRC that no employees have been paid in a tax month (6th of a month to the 5th of the following month).

Deadline: By the 19th of the following month.

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