A Full Payment Submission (FPS) is the report employers must send to HMRC each time they pay employees.
What is a Full Payment Submission?
An FPS is part of the UK’s Real Time Information (RTI) system. Employers must submit an FPS to HMRC on or before each payday. It includes details of employees’ pay, tax, National Insurance and other deductions.
FPS submissions ensure HMRC receives accurate, up‑to‑date payroll information throughout the year rather than at year‑end. This helps reduce errors and supports more accurate tax calculations.
Employers must ensure FPS data is correct, as mistakes can lead to compliance issues or penalties.
Things to know
- FPS must be submitted on or before each payday
- It includes pay, tax, NI and deduction details
- FPS is part of the RTI reporting system
- Accurate data is essential for compliance
- Errors may require corrected submissions
FAQs
When must a Full Payment Submission (FPS) be sent to HMRC?
An FPS must be submitted on or before each payday, so HMRC receives up to date payroll information throughout the tax year.
What information is included in a Full Payment Submission?
It includes employee pay, tax, National Insurance and other deductions, as well as details such as starters and leavers.
What happens if an FPS is submitted late?
Late submissions can lead to penalties or compliance issues, depending on how often delays occur and the employer’s circumstances.
Can an FPS be corrected?
Yes. Employers can submit an amended FPS if they identify errors.
