Payroll Legislation

RTI/FPS if Payments Are Made Early at Christmas

Legislation

RTI/FPS if Payments Are Made Early at Christmas

Due Date

December

Summary

We’re aware some employers pay their employees earlier than usual over the Christmas period. Please report your normal (or contractual) payday as the payment date on your Full Payment Submission (FPS) and ensure that the FPS is submitted on or before this date.

For example, if you pay your employees on Friday 17 December 2021 but the normal (or contractual) payment date is Friday 31 December 2021, please report the payment date on the FPS as 31 December and ensure the submission is sent on or before 31 December 2021.

Doing this will help to protect your employees’ eligibility for Universal Credit, as reporting the payday as the payment date may affect current and future entitlements.

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