Key facts
- An FPS must be submitted on or before each payday.
- It contains per-employee data: gross pay, tax, NI, student loans, and more.
- Employers with fewer than 10 employees can submit by the day after payday.
- The final FPS of the tax year must be submitted by 19 April.
- Late FPS penalties range from £100 to £400 per month depending on employee count.
What Is an FPS?
The Full Payment Submission (FPS) is the primary Real Time Information (RTI) return. It is an electronic file sent from your payroll software to HMRC every time you pay your employees. The FPS tells HMRC exactly what each employee earned and what deductions were made.[1]
What an FPS Contains
Each FPS includes the following data for every employee paid in that pay period:[2]
| Data Field | What It Reports |
|---|---|
| Employee details | Name, NI number, date of birth, address |
| Tax code | The current code used for the deduction |
| NI category letter | A, B, C, H, M, V, etc. |
| Payment date | The actual date the employee is paid |
| Pay frequency | Weekly (W1), monthly (M1), fortnightly, four-weekly, etc. |
| Gross pay (this period) | Total earnings before deductions |
| Gross pay (year to date) | Cumulative gross earnings since 6 April |
| Tax deducted (this period) | Income Tax withheld this pay period |
| Tax deducted (year to date) | Cumulative Income Tax since 6 April |
| Employee NI (this period & YTD) | Employee Class 1 primary contributions |
| Employer NI (this period & YTD) | Employer Class 1 secondary contributions |
| NI earnings bands | Earnings at LEL, LEL to PT, PT to UEL, above UEL |
| Student loan deductions | Plan type and amount deducted |
| Pension contributions | Employee and employer pension amounts (if applicable) |
| Starter/leaver indicators | New starter details or leaving date |
| Hours worked | Normal hours in the pay period (for Tax Credits purposes) |
When to Submit an FPS
The general rule is to submit the FPS on or before the date of payment:[4]
- If you pay employees on the 28th, submit the FPS on or before the 28th
- You can submit up to 7 days early if you process payroll in advance
- Employers with fewer than 10 employees can submit by the day after payday
- The final FPS of the tax year must be submitted by 19 April
Special Situations
Multiple pay dates in one month
If different employees are paid on different dates (e.g. weekly staff on Fridays and monthly staff on the 28th), you submit a separate FPS for each pay date.
Bonus or one-off payments
If you make an additional payment between regular pay dates (e.g. a mid-month bonus), submit an additional FPS on or before the date of that payment. Include the bonus in the year-to-date figures.
No employees paid
If you have no employees to pay in a tax month, do not submit an FPS. Instead, send an Employer Payment Summary (EPS) to tell HMRC it is a nil-payment month. Failing to send either an FPS or EPS can trigger a late-filing penalty.
The Final FPS
The last FPS of the tax year is special:[1]
- Must be submitted by 19 April
- Must be flagged as the “final submission for the year” in your payroll software
- Should include accurate year-to-date totals for all employees
- After submission, HMRC uses it to calculate P800 tax reconciliations for employees
Tip: Most payroll software has a “year-end” or “final submission” button that sets the correct indicator on the FPS. Make sure you use this feature — simply submitting a regular FPS in April is not sufficient.
Correcting FPS Errors
If you discover an error after submitting an FPS:[3]
- Current tax year: Correct the figures in the next FPS submission. The year-to-date fields will update HMRC’s records.
- Previous tax year: Submit an Earlier Year Update (EYU) or contact HMRC for guidance, depending on the nature of the error.
- Wrong employee paid: Include a correction for the overpaid employee and the correct payment for the right employee in the next FPS.
Frequently Asked Questions
What data fields are on an FPS?
The FPS includes employee personal details (name, NI number, date of birth), tax code, NI category letter, gross pay for the period and year to date, Income Tax deducted (period and YTD), employee and employer NI contributions, student loan deductions, starter and leaver indicators, hours worked (for some employees), and statutory payment details.
Do I need a separate FPS for each employee?
No. A single FPS submission contains data for all employees paid on that date. Your payroll software compiles all employee records into one FPS file and transmits it to HMRC as a single submission.
What if I make an error on an FPS?
If you spot an error in the current tax year, submit a corrected FPS with the right figures in the next pay period. The year-to-date fields will update HMRC’s records. For errors in a previous tax year, you may need to submit an Earlier Year Update (EYU) or a supplementary FPS, depending on the circumstances.
Can I submit an FPS early?
Yes. You can submit the FPS up to 7 days before the payment date. This is useful if you process payroll in advance. However, the payment date on the FPS must be the actual date the employees are paid.
Further Reading
- Employer Payment Summary (EPS) — the other key RTI submission
- Real Time Information (RTI) Overview — how the whole RTI system works
- Final FPS & Year-End Returns — closing the year correctly
- Earlier Year Updates (EYU) — correcting previous-year errors
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Sources
- Running payroll — GOV.UK
- What payroll information to report to HMRC — GOV.UK
- Correcting payroll errors — GOV.UK
- Sending a Full Payment Submission — GOV.UK