19 November 2025
You may think sounds familiar, but we strive to ensure that the whole pay profession is aware and remembers the process for RTI reporting when paying early at Christmas.
With Christmas fast approaching most organisations will have planned when they will be processing their payrolls over the festive period. A common question the Advisory team are asked is “what date should be reported on the Full Payment Submission (FPS) if the payroll is processed early?”
HM Revenue and Customs (HMRC) introduced a permanent easement in the October 2019 Employer Bulletin for FPS reporting when employers pay earlier than the contractual pay day. For FPS reporting requirements, the date that should be reported on an FPS submission is the date that you usually pay your workers, this is the contractual pay date, even if they are paid earlier or later.
Many employers will shut down over the festive period and will want to send the FPS submission early. You can send the FPS early; it must be submitted on or before the contractual pay date. This will not affect individuals claiming Universal Credits if the contractual pay date is reported.
For example, an employer may usually pay workers on 31 of every month, they shut over the festive period and pay earlier on 20 December. The FPS must be submitted on or before 31 December and the payment date reported would be 31 December.
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