5. Reporting to HMRC: FPS
Include everyone you pay, even if they get less than £113 a week.
Send the FPS on or before your employees’ payday, even if you pay HMRC quarterly instead of monthly.
There are some exceptions when you can send a late FPS.
You can send an FPS in advance, for example if your payroll staff are going on holiday. Don’t report too early - you’ll need to send a corrected FPS to update HMRC if information changes, for example an employee leaves or changes tax code. You can’t send reports for the new tax year before March.
Sending an FPS
You’ll need to enter your PAYE reference and Accounts Office reference in your software. HMRC will have sent this to you after you registered as an employer.
To complete and send the FPS, follow your payroll software’s instructions. If you need help, HMRC has guidance on what to put in each field on an FPS, including:
- employer information
- employee information - only include employees you’ve paid
- pay and deductions
- National Insurance information
You can split your FPS into batches if it’s easier for you, for example one for employees and one for directors.
There are special rules for calculating deductions if your employee has more than one job with you.
After you’ve sent your FPS
In the next tax month (which starts on the 6th), you can:
- view your FPS and how much tax and National Insurance you owe in your HMRC online account from the 12th
- claim any reduction on what you’ll owe HMRC (for example statutory pay) by sending an Employer Payment Summary (EPS) by the 19th
- pay HMRC the balance by the 22nd (or the 19th if paying by post)
If you need to make an extra payment to your employee, send an extra FPS before your next regular report (if your software has this feature).
If you made a mistake in your FPS
You should correct any errors in your FPS as soon as you find them.
Reporting extra information
You need to report more information on an FPS if:
- it includes a new employee
- an employee leaves
- you start paying someone a workplace pension
- it’s the last report of tax year
You may also need to report extra information about certain employee changes, for example they take a leave of absence or become a director.
There are special rules if you’re only reporting National Insurance, for example you’re an overseas employer that doesn’t need to pay UK tax.