If you're paying employees through PAYE, find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS).
You should also send an EPS by the 19th of the following tax month for HM Revenue and Customs (HMRC) to apply any reduction (eg statutory pay) on what you’ll owe from your FPS.
If you’ve not paid any employees in a tax month, send an EPS instead of an FPS.
Your payroll software may have different names for the fields below.
Report these in every FPS and EPS.
|HMRC office number||The first part of your employer PAYE reference (3 digits) - this is on the letter HMRC sent you when you registered as an employer. You can also find it on P6 or P9 coding notices|
|Employer PAYE reference||The second part of your employer PAYE reference (the letters and numbers after the slash)|
|Accounts Office reference||Format ‘123PA00012345’ - you’ll get this from HMRC after you’ve registered as an employer. It’s also on letter P30B if you pay electronically, or payment booklet P30BC if you don’t|
|Related tax year||The income tax year that this report relates to|
Include these if they apply to your business.
|Employer’s Contracted Out Number (ECON)||Get this from your contracting-out certificate or pension scheme adminstrator|
|SA UTR||Your unique taxpayer reference (UTR) for Self Assessment (SA) if you’re a sole trader, or the partnership UTR if you’re a partnership|
|COTAX reference||Your Corporation Tax reference, if you’re a limited company. If you have more than 1, enter the reference for the company responsible for employment contracts|
Report this information in an FPS every time you pay an employee.
|National Insurance number||The employee’s National Insurance number. Leave blank if you don’t know it, but make sure you enter their address|
|Surname or family name|
|Forename or given name|
|Second forename or given name|
|Initials||Only needed if you don’t know their full forename(s)|
|Date of birth|
|Address||Only enter their address if they’re a new employee or you don’t know their National Insurance number|
|Foreign country||Only enter their country of residence if they live outside the UK, Channel Islands or Isle of Man. Also complete the ‘Address’ field|
|Payroll ID||You can assign payroll IDs to your employees. Use a different ID if you re-employ someone in the same tax year they left, or if an employee has more than one job in the same PAYE scheme|
|Payroll ID changed indicator||Only put ‘Yes’ if their payroll ID has changed since the last FPS, and give both the new and old IDs. Don’t put ‘Yes’ if you used a different payroll ID when you re-employed someone who left in the same tax year|
|Old payroll ID for this employment||Only enter their old ID if it’s changed since your last FPS. You mustn’t complete this if you are re-employing someone. If you don’t supply it, and they have more than 1 job in your PAYE scheme, contact HMRC - your PAYE bill may be calculated incorrectly|
|Irregular payment pattern indicator||Only put ‘Yes’ if the employee isn’t being paid regularly (eg they’re a casual employee or on long-term sick leave) or if you’re not going to pay them for 3 months or more|
Pay and deductions
Report information about each employee’s pay and deductions in an FPS.
Pay and deductions made this period
|Taxable pay||The total pay to the employee that is taxable (even if tax is not due) in this period, including any benefits in kind which you have taxed via the payroll|
|Tax deducted or refunded|
|Student loan deductions recovered|
|Pay after statutory deductions||Their net pay after you’ve deducted tax, National Insurance contributions (NICs) and student loan repayments. Don’t include payments you’re including in ‘Non-tax or NIC payment’|
|Deductions from net pay||Any other deductions you’ve taken eg Payroll Giving donations and child maintenance payments (don’t include tax, NICs and student loan repayments)|
|On strike||Only put ‘Yes’ if you reduced your employee’s pay because they were on strike|
|Non-tax or NIC payment||Any payment this period that isn’t subject to tax or NICs - this can also apply to payrolled benefits|
Year to date totals
|Taxable pay to date||The total taxable pay to date in this employment only, including any benefits that have been taxed through the payroll, including this payment|
|Total tax to date|
|Total student loan repayment recovered to date|
If you’ve employed the same person more than once in a tax year, report for their current employment only.
|Employee pension contributions|
|Employee pension contributions year to date|
|Employee pension contributions not paid under a ‘net pay arrangement’||Contributions taken from their pay after deducting tax and NICs in this period|
|Employee pension contributions not paid under a ‘net pay arrangement’ year to date||Contributions taken from their pay after deducting tax and NICs so far this tax year|
Statutory maternity, paternity and adoption pay
|Statutory Maternity Pay (SMP) year to date|
|Ordinary Statutory Paternity Pay (OSPP) year to date|
|Statutory Adoption Pay (SAP) year to date|
|Additional Statutory Paternity Pay (ASPP) year to date|
|ASPP: Partner surname or family name||Only put this when you report ASPP for the first time for this employee|
|ASPP: Partner forename or given name||Only put this when you report ASPP for the first time for this employee|
|ASPP: Partner second forename or given name||Only put this when you report ASPP for the first time for this employee|
|ASPP: Partner National Insurance number||Only put this when you report ASPP for the first time for this employee|
If you pay benefits through payroll
|Items subject to Class 1 National Insurance only|
|Benefits this period taxed via payroll||Also include this in ‘Taxable pay in this period’|
|Benefits taxed via payroll year to date|
Employee pay information
Report details of each payment you make an employee in an FPS.
|Employee tax code|
|Employee tax code: Week 1 / Month 1 indicator||Only put ‘Yes’ if their tax code has ‘W1’ or ‘M1’ at the end|
|Employee hours normally worked||Put ‘A’ if less than 16 hours, ‘B’ if 16 to 23.99 hours, ‘C’ if 24 to 29.99 hours, or ‘D’ if 30 hours or more. Put ‘E’ if you don’t pay your employee regularly or you pay them a workplace pension or annuity|
|Pay frequency||Put ‘W1’ if weekly, ‘W2’ if fortnightly, ‘W4’ if every 4 weeks, ‘M1’ if monthly, ‘M3’ if quarterly, ‘M6’ if twice a year, ‘MA’ if annually, ‘IO’ if a one-off payment, or ‘IR’ if you pay your employee irregularly|
|Payment date||The date you paid them, not the date you run your payroll. Use the normal payday if it falls on a non-banking day|
|Tax week number||The week you paid them if you pay them weekly, fortnightly or every 4 weeks|
|Tax month number||The month you paid them if you pay them monthly, quarterly, twice a year or annually|
|Number of earnings periods covered by payment|
|Bacs hash code||Only put this if you’re paying them through Bacs using your own Service User Number (SUN)|
|Aggregated earnings indicator||Only put ‘Yes’ if you’ve added the earnings from more than one job to work out their National Insurance|
Late reporting reason
If you send an FPS after your employee’s payday, let HMRC know why in the ‘Late reporting reason’ field.
|HMRC code||Situation||When to report|
|G||You have a reasonable excuse||As soon as possible|
|H||You correct an earlier payroll report by sending an extra FPS||Before your next regular FPS. Send by the 19th of the tax month after your original FPS for HMRC to show the correction in that month’s PAYE bill|
|F||You have an employee who’s either paid less than £111 a week or has worked with you for less than a week||Within 7 days of paying your employee|
|D||You pay your employee an expense or benefit where you must pay NICs, but not Income Tax, through payroll. This depends on the benefit.||Within 14 days of the end of the tax month|
|F||You pay your employee based on their work on the day (eg harvest workers paid based on how much they pick)||Within 7 days of paying your employee|
|E||You’re an existing small employer with fewer than 10 employees, and you’re exempt from reporting every time you pay them||On or before the last payday of the month|
|A||You’re an overseas employer paying an expat employee, or you pay them through a third party||By the 19th of the tax month after making the payment|
|B||You pay your employee in shares at less than market value||Usually by the 19th of the tax month of giving them the shares - contact HMRC for complex situations|
|C||You make any other non-cash payment (eg vouchers or credit tokens) to your employee||By the 19th of the tax month after making the payment|
If HMRC disagrees or you don’t send an FPS or EPS, they may send you a filing notice through PAYE Online or your commercial payroll software package. Penalties for reporting late will start from 6 October 2014.
Include information about National Insurance in your FPS when you pay an employee £111 or more a week.
For employees paid less, you only need to include this information if you’re not required to report their earnings for tax (eg you’re an overseas employer that doesn’t need to pay tax in the UK).
|NI category letter||Your employee’s National Insurance category letter. You can use up to 4 for each payment|
|Gross earnings for NICs in this period||The total pay that’s subject to NICs this period - usually all payments £111 a week or over. Also include pay below this if you’re not required to report it for tax|
|Gross earnings for NICs year to date||The total pay subject to NICs this tax year|
|Earnings at the Lower Earnings Limit (LEL) year to date||The total pay at £111 a week (£481 a month) or over. Don’t include any smaller payments, even if you’re not required to report it for tax|
|Earnings above LEL up to and including the Primary Threshold (PT) year to date||The total pay between £111 and £153 a week (or £481 and £663 a month)|
|Earnings above the PT, up to and including the Upper Accrual Point (UAP) year to date||The total pay between £153 and £770 a week (or £663 and £3,337 a month)|
|Earnings above the UAP, up to and including the Upper Earnings Limit (UEL) year to date||The total pay between £770 and £805 a week (or £3,337 and £3,489 a month)|
|Employee contributions payable this period||The primary contributions (employee’s NICs) deducted from your employee’s pay this period|
|Employee contributions payable year to date||The total primary contributions (employee’s NICs) deducted from your employee’s pay|
|Total of employer’s contributions payable in this pay period||The secondary contributions (employer’s NICs) you need to pay this period|
|Total of employer’s contributions payable year to date||The total secondary contributions (employer’s NICs)|
|Scheme Contracted Out Number (SCON)||Only put this if you run a contracted-out workplace pension scheme and your employee’s National Insurance category letter is D, E, L, N or O. You can find your SCON on your contracting-out certificate or from your pension provider|
Report this National Insurance information when you pay a director.
|Director’s NIC calculation method||Put ‘AN’ if you’re using the standard annual method of work out the director’s NICs, or ‘AL’ if you’re using the alternative method|
|Week of director’s appointment||Put the tax week the director was appointed|
EPS: what to report
Send an EPS by the 19th to claim any reduction on what you’ll owe HMRC (eg statutory pay) from your FPS sent the previous tax month. If you’ve not paid any employees in a tax month, send an EPS instead of an FPS.
Include your employer information as well as the below.
Reclaiming statutory pay for parents and CIS deductions
Fill in these fields in your EPS if you:
- reclaim statutory maternity, paternity or adoption pay - you can reclaim 92%, or 103% if your business qualifies for Small Employers’ Relief
- made Construction Industry Scheme (CIS) deductions
If you run more than one payroll under the same PAYE employer reference, include the total amount of reductions for all those payrolls.
|Tax month||Put which tax month the EPS credit is for|
|Statutory Maternity Pay (SMP) reclaimed this tax year|
|Extra Statutory Maternity Pay reclaimed this tax year||Put how much compensation you’ve reclaimed through Small Employers’ Relief|
|Ordinary Statutory Paternity Pay reclaimed this tax year|
|Extra Statutory Paternity Pay reclaimed this year||Put how much compensation you’ve reclaimed through Small Employers’ Relief|
|Statutory Adoption Pay reclaimed this tax year|
|Extra Statutory Adoption Pay reclaimed this tax year||Put how much compensation you’ve reclaimed through Small Employers’ Relief|
|Additional Statutory Paternity Pay reclaimed this tax year|
|Extra Additional Statutory Paternity Pay reclaimed this tax year||Put how much compensation you’ve reclaimed through Small Employers’ Relief|
|CIS deductions suffered||If you are a limited company that has had CIS deductions made from payments received for work in the construction industry, enter the total amount of CIS deductions suffered year to date|
Include details of the bank you want HMRC to pay into if you’re overpaid or you’ve reclaimed any statutory maternity, paternity or adoption pay or CIS deductions.
|Name of account holder|
|Branch sort code|
|Building society reference||If applicable|
You didn’t pay any employees in a period
Send an EPS with the following information by the 19th after the tax month you didn’t pay any employees. The tax month starts on the 6th. Don’t send an FPS.
|No payment for period||Put ‘Yes’ to tell HMRC you didn’t pay any employees|
|No payment dates from||Put the 6th of the first month where you didn’t pay any employees|
|No payment dates to||Put the 5th of the last month where you didn’t pay any employees|
|Period of inactivity from||Tell HMRC up to 12 months in advance if you won’t pay any employees. Put the 6th of the first month where you won’t pay any employees|
|Period of inactivity to||Put the 5th of the last month where you won’t pay any employees|
Claim Employment Allowance
You could get up to £2,000 a year off your National Insurance if you claim Employment Allowance.
|Employment Allowance indicator||Put ‘Yes’ to claim the allowance - you only need to do this once. If you stop qualifying, put ‘No’|
When an employee starts working for you, register them with HMRC by including this information in your FPS the first time you pay them.
|Start date||Only fill this in the first time you pay a new employee|
|Starter declaration||Put the starter declaration that you’ve worked out. Don’t put anything for new pensioners, or employees seconded from abroad|
|Student loan indicator||Put ‘Yes’ if your employee needs you to make student loan deductions|
|Foreign country||Only put their country of residence if they live outside the UK, Channel Islands or Isle of Man|
|Passport number||Include this if you reviewed your employee’s passport to check they can work in the UK|
There are special rules for what to fill in if you:
When an employee leaves
|Date of leaving|
|Payment after leaving indicator||Put ‘Yes’ if you pay an employee after you’ve sent an FPS with their leaving date (eg you’re paying them after giving them a P45)|
Report this information when you’re paying a workplace pension or annuity.
|Occupational pension indicator||Put ‘Yes’ if you make occupational pension payments|
|Annual amount of occupational pension||Only put this the first time you pay someone from an HMRC-registered workplace pension scheme. Otherwise leave this field blank (don’t enter £0.00)|
|Employee receiving occupational pension because they’re a recently bereaved spouse/civil partner||Put ‘Yes’ if this applies|
|Trivial commutation payment type||If you’re paying a lump sum - put ‘A’ for a trivial commutation lump sum (TCLS), ‘B’ if it’s from a personal pension scheme, or ‘C’ if it’s from a workplace or public service pension scheme|
|Trivial commutation payment||The lump sum paid. Also fill in the ‘Taxable pay to date’ and ‘Taxable pay in this period’ fields, and put any non-taxable amount in the ‘Non-tax or NIC payment’ field.|
|Payment to a non-individual||Put ‘Yes’ if you make payments to a personal representative, trustee or corporate organisation etc|
End-of-year or final reports
You’ll need to complete certain annual reports and tasks to prepare for the next tax year, which starts on 6 April.
|Final submission for year||Put ‘Yes’ to tell HMRC this is your final payroll report of the tax year|
|Ceased indicator||Put ‘Yes’ if this is the last report because you’re closing your PAYE scheme. Also enter ‘Date scheme ceased’ and the ‘Date of leaving’ for all your employees. Don’t fill in ‘Final submission for year’|
|Date scheme ceased|
|Forms P11D and P11D(b) due||Put ‘Yes’ if you’ve given any employees expenses or benefits this year that you’ll need to report|
|Employees pay to third party||Only put ‘Yes’ if you’ve paid your employee’s salary or wages to anyone else this year (excluding any payments related to child maintenance or salary sacrifice)|
|Employees out of UK||Only put ‘Yes’ if anyone employed abroad also worked for you in the UK for more than 29 days this year|
|Free of tax payments||Only put ‘Yes’ if you paid any of your employees’ tax for them this year|
|Service company||Only put ‘Yes’ if you’re a service company that’s operated IR35 this year|
|Expenses and benefits||Only put ‘Yes’ if anyone else paid expenses or benefits to any of your employees while they were employed by you this year|
If HMRC has allowed you to report monthly
Until 2016, HMRC has allowed existing small employers (with fewer than 10 employees) to report monthly, on or before the last payday in the tax month.
When recording your employee pay information in your FPS:
- set the ‘Pay frequency’ to how often you actually pay your employees
- for the ‘Payment date’, use the last payment date in the period
- for the ‘Tax week/month number’, use the corresponding tax week
- for the ‘Number of earnings periods…’, enter the appropriate number
For employees’ pay and deductions, use the total figures for the month.
For your ‘Late reporting reason’, choose ‘E’.