What is FPS?
A Full Payment Submission (FPS) is the report employers send to HMRC each time they run payroll, as part of Real Time Information (RTI). It needs to be submitted on or before payday, so HMRC can keep an up-to-date record of what people have been paid and what deductions have been made.
The FPS also lets HMRC know when someone joins or leaves. An FPS is submitted through payroll software. Getting it right helps employers stay compliant and can pre-vent issues further down the line.
Things to know
- An FPS is required every time employees are paid, even if it’s just one person
- It must be sent on or before payday, not after
- Starter and leaver information is included in the FPS
- FPS is sent through payroll software as part of RTI reporting
FAQs
What does FPS stand for?
FPS stands for Full Payment Submission.
When do I submit an FPS?
You submit it on or before the date you pay employees.
What information is included in an FPS?
It includes employee pay, tax and National Insurance details, and starter or leaver information where relevant.
Do I need an FPS if I didn’t pay anyone?
No. If you didn’t pay anyone in a tax period, you would usually submit an EPS instead.
How do I submit an FPS?
FPS submissions are made through payroll software that supports RTI reporting.
