Running payroll

8. Sending an FPS after payday

If you send a late Full Payment Submission (FPS) without a valid reason, you may get:

When you can send a late FPS report

In certain situations you can send a Full Payment Submission (FPS) after you pay your employee.

Situation When to report
Your employee doesn’t give you a P45 and is either paid less than £113 a week or has worked with you for less than a week Within 7 days of paying your employee
Your employees’ payday is on a non-banking day, for example weekend or bank holiday On the next banking day - but enter the regular payment date in the ‘payment date’ field and select ‘Late payment reason’ code G
You make an ad hoc payment outside of your regular payroll, for example you’re told after you’ve sent your FPS about a new starter or a missed overtime payment. (Payments made regularly outside your normal payroll run aren’t ad hoc) In your next regular FPS or an additional FPS
You pay your employee an expense or benefit where you must pay National Insurance, but not Income Tax, through payroll. This depends on the benefit. Within 14 days of the end of the tax month
You can’t calculate or report your employee’s pay in advance because it’s based on their work on the day, for example harvest workers paid based on how much they pick Within 7 days of paying your employee
You make certain non-cash payments to your employee As soon as possible within 14 days of the end of the tax month, or when you deduct tax and National Insurance (if earlier). For complex situations (for example when exercising share options) contact HMRC

Put the reason for reporting after payday on your FPS for each late payment. If you don’t, or if HMRC disagrees with the reason or you don’t send an FPS, they may send you an online penalty warning message and a penalty.

Viewing late FPS reports in your HMRC online account

If you send an FPS in the same tax month as you paid your employees, you can view the report in your HMRC online account from the 12th of the next tax month.

This is different if you send an FPS in the tax month after payday.

Late FPS sent (in tax month after payday) HMRC online account updated
Between 6th and 11th By the 14th
Between 12th and 19th Within 2 days
On or after the 20th - and you didn’t send a FPS the previous tax month Within 2 days
On or after the 20th - and you sent a FPS the previous tax month By the 12th of the next tax month