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Reporting Payroll to HMRC | Full Pay Submission (FPS) | Employer Payment Summary (EPS)

If your company is registered as an employer, you will need to report certain salary details to HMRC via Pay As You Earn (PAYE) every time you pay your employees and executives. This electronic reporting system, introduced in 2013, is known as Real Time Information (RTI). As the name suggests, it reports salary information to HMRC in (almost) real-time.


Reporting Payroll to HMRC


There are two main types of documents that you (or your accountant) must submit to HMRC through the payroll program:


Full Pay Submission (FPS)

Every payday, you must report your employees' wages, taxable benefits, and deductions for FPS,

Use the Payroll software to submit a "full payment submission" (FPS) to notify HMRC of payments made to your employees and deductions you've made. Include everyone you pay, even if they earn less than £123 a week.


When Do You Send Your FPS

Enter FPS before your employees' payday, even if you pay HMRC quarterly instead of monthly. You must enter the normal date on which you pay your employees, even if you pay them late or early. For example, if you pay your employees upfront because the normal payday falls on vacation, you still have to enter the normal payday.


Complete and Submit An FPS

You will need to enter the PAYE reference and the accounting reference into your software. Sent to you by HMRC after you have registered as an employer. HMRC provides guidance on what to include in each area of ​​SPF, including:


1. Employer information

2. Employee Information - Include only paid employees

3. Wages and discounts

4. National Insurance Information

You can split your FPS into shares if that's easier for you, one for the team and one for the managers. Special rules for calculating deductions apply if your employee has more than one job with you.


What should be included in a fully paid (FPS) summary?

Full Payment Filing (FPS) is an RTI document that you must fill out whenever you pay your employees weekly, fortnightly, quarterly or monthly. Thus, if employees and managers are paid weekly, 52 fully paid items will be sent; If monthly, 12 will be broadcast all year round; Etc.


Full Payments will provide HMRC with the following information:


  • Employer Registration Data: Employer's PAYE reference and billing reference

  • Employee information (including company administrators): name, address, date of birth, social security number, class, social security number, student loan status, regular weekly working hours, and payment frequency

  • Salary and deductions for each employee: gross salary, pension contributions, personal income tax and social security deductions, employer social security contributions, student loan installments, statutory salaries (e.g. maternity, paternity, sick pay), payment date, and year in which year. date numbers

  • Entries and exits: details of all employees who have entered or left the company since their last pay period, including entry/exit dates

  • Changes to Employee Personal or Professional Information

  • These submissions ensure that HMRC maintains accurate and up-to-date records of your employees, their salaries, deductions, and payments that you are required to make.


Full Pay Submission (FPS) | Employer Payment Summary (EPS)


Employer Payment Summary (EPS)

The Employer Payment Summary (EPS) is a submission that you can use to report values to HMRC that you cannot include in your completed payment submission (EPS). These values will affect payments made to HMRC on a monthly or quarterly basis.


You must submit the EPS by the 19th of the following fiscal month if you are applying for refunds or benefits, or if you need to provide specific dates. You must also submit an EPS to notify HMRC that you are claiming the work allowance. You can do this directly in your Company Settings once you have checked the Eligibility for Work Assistance checkbox.


There are many cases where you send EPS. You may need to adjust your payment to HMRC as you need to collect legal payments and related NI compensation. It may also be necessary to inform HMRC that payment is not due for that month, for previous months, or for future months.


By the 22nd of each month, HMRC must pay the deductions reported in your FPS in the previous fiscal month, less any deductions required by the EPS you provided in the current fiscal month.


What to include in an Employer Payments Summary (EPS)

In addition to your regular full payment statements, you must also submit an Employer Payment Summary (EPS) to report any adjustments to your salary obligations.


You must submit the EPS (through your payroll software) if you have to:


  • Tell HMRC that no payments have been made to staff in a full financial month

  • Reimbursement of statutory payments to employees

  • Claim the Employment Allowance

  • Pay a job levy

  • Claim back deductions made for Construction Industry Scheme (CIS)

  • Declare that no employees will be paid in a future fiscal month

  • Let HMRC know that you have made your final FPS

  • Inform HMRC that your PAYE program has ended


If you need to submit the EPS, you need to submit it to HMRC by the 19th day of the next fiscal month to ensure the rebates are applied to your invoice in good time.


After submitting your EPS, you can see what you have claimed and what you owe to HMRC in your HMRC online account. This information is generally available within two days or before the 14th of the month if the EPS was sent before the 11th.



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