What do I need to do for each payroll run? (FPS)
Each time you pay your employees, you must send a Full Payment Submission to HMRC via the Government Gateway. You should send this for every payment on or before pay day.
Generally, you must send FPS submissions on or before the pay date with few exceptions. HMRC allow up to 7 days to report PAYE in certain circumstances:
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Where payments are made on the day of work, which varies depending on the work done.
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Where it is impractical to report in real-time – such as:
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A crop picker is paid in cash at the end of the day when their pay is based on how much they have picked.
Find out more on timing and paying Harvest Casuals and Beaters.
The Full Payment Submission contains employees’ pay period and year-to-date figures, Forename, Surname, Birth date, address changes, Hours worked, details of new starters and leavers, the Payment after leaving indicator, and the Irregular Payment indicator.
We recommend the following payroll process.
This makes sure that any leavers you have created are marked as such with their final payments.
If an employee on the Full Payment Submission has an incorrect or missing NI number, HMRC will automatically begin a search for the correct one or allocate a new one.