Reporting NI via RTI / PAYE

How Employer NI Is Reported

Since April 2013, all employers in the UK have been required to use Real Time Information (RTI) to report payroll data — including National Insurance contributions — to HMRC electronically. RTI replaced the old system of annual returns (P35/P14) with real-time submissions each time employees are paid.^[1]

The two key RTI submissions that relate to NI are:

• Full Payment Submission (FPS) — sent each payday with details of pay, tax, and NI for each employee
• Employer Payment Summary (EPS) — sent to claim allowances, report recoveries, or declare nil-payment months

The Full Payment Submission (FPS)

The FPS is the core RTI submission. It must be sent to HMRC on or before each payday and contains the following NI-related information for each employee:^[3]

FPS Timing Rules

• The FPS must be submitted on or before the date of payment
• If you have fewer than 10 employees, you can send the FPS by the day after payday
• The final FPS for the tax year must be submitted by 19 April
• The final FPS should be flagged as the “final submission for the year”

The Employer Payment Summary (EPS)

The EPS is used to report items that reduce the amount you owe HMRC, or to notify HMRC of periods with no payments. It does not replace the FPS — it supplements it.^[4]

When to Send an EPS

• Claiming Employment Allowance — the first EPS of the tax year should indicate your claim
• Recovering statutory payments — SMP, SPP, SAP, ShPP, and SPBP recoveries
• CIS deductions suffered — if your business has had CIS deductions taken from payments received
• Nil-payment months — if you did not pay any employees in a tax month, send an EPS to avoid a late filing penalty
• Apprenticeship Levy — reported on the EPS (applies to employers with a pay bill over £3 million)

EPS Deadline

The EPS must be submitted by the 19th of the month following the tax month. For example, an EPS for tax month 1 (6 April to 5 May) must be submitted by 19 June.

Paying NI to HMRC

Employer NI is paid to HMRC alongside Income Tax (PAYE) and employee NI as a single payment. The amount you owe is:^[1]

PAYE payment = Income Tax + Employee NI + Employer NI − Employment Allowance − Statutory payment recoveries − CIS deductions suffered

Payment Deadlines

HMRC Tax Months

HMRC tax months run from the 6th of one month to the 5th of the next. This means the payment calendar does not align with calendar months:

Quarterly Payments

If your average monthly PAYE payment (Income Tax + NI) is less than £1,500, you may be eligible to pay quarterly instead of monthly:^[2]

HMRC will notify you if you are eligible for quarterly payments. Even if you pay quarterly, you must still submit FPS returns each time you pay employees.

Year-End Procedures

At the end of the tax year (5 April), employers must complete several NI-related tasks:^[1]

• Submit the final FPS by 19 April, flagged as the year’s final submission
• Issue P60s to all employees by 31 May (showing total pay, tax, and NI for the year)
• File P11D and P11D(b) by 6 July for any benefits in kind not payrolled
• Pay Class 1A NI on benefits in kind by 22 July
• Submit the first EPS of the new tax year to claim Employment Allowance

Penalties for Late or Incorrect Reporting

HMRC can charge penalties for late FPS submissions and late payments:^[1]

Late payment of PAYE (including NI) incurs interest and, for repeated lateness, a penalty of 1%–4% of the amount due.

Further Reading

• Employer NI Contributions — understanding the 15% rate and how employer NI is calculated
• The Employment Allowance — claiming the £10,500 reduction through your EPS
• NI Key Dates Calendar — all important NI deadlines for the 2026/27 tax year
• NI on Benefits in Kind (Class 1A) — P11D reporting and Class 1A NI payments