Running payroll

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Sending an FPS after payday

If you send a late Full Payment Submission (FPS) without a valid reason, you may get:

When you can send a late FPS report

In certain situations you can send a Full Payment Submission (FPS) after you pay your employee.

Situation When to report
Your employee does not give you a P45 and is either paid less than £123 a week or has worked with you for less than a week Within 7 days of paying your employee
Your employees’ payday is on a non-banking day, for example weekend or bank holiday On the next banking day - but enter the regular payment date in the ‘payment date’ field and select ‘Late reporting reason’ code G
You make an ad hoc payment outside of your regular payroll, for example you’re told after you’ve sent your FPS about a new starter or a missed overtime payment. (Payments made regularly outside your normal payroll run are not ad hoc) In your next regular FPS or an additional FPS
You pay your employee an expense or benefit where you must pay National Insurance, but not Income Tax, through payroll. This depends on the benefit. Within 14 days of the end of the tax month
You cannot calculate or report your employee’s pay in advance because it’s based on their work on the day, for example harvest workers paid based on how much they pick Within 7 days of paying your employee
You make certain non-cash payments to your employee As soon as possible within 14 days of the end of the tax month, or when you deduct tax and National Insurance (if earlier). For complex situations (for example when exercising share options) contact HMRC
You’ve not received your employer PAYE reference yet As soon as possible after you receive your employer PAYE reference - select ‘Late reporting reason’ code G
You are paying foreign tax on your employee’s behalf and it is taking longer than usual to calculate the PAYE and National Insurance contributions on that tax As soon as possible and within 1 month of paying your employee - select ‘Late reporting reason’ code G

Put the reason for reporting after payday on your FPS for each late submission. If you do not, or if HMRC disagrees with the reason or you do not send an FPS, they may send you an online penalty warning message and a penalty.

Viewing late FPS reports in your HMRC online account

If you send an FPS in the same tax month as you paid your employees, you can view the report in your HMRC online account from the 10th of the next tax month.

This is different if you send an FPS in the tax month after payday.

Late FPS sent (in tax month after payday) HMRC online account updated
Between 6th and 11th By the 14th
Between 12th and 19th Within 2 days
On or after the 20th - and you did not send a FPS the previous tax month Within 2 days
On or after the 20th - and you sent a FPS the previous tax month By the 10th of the next tax month
View a printable version of the whole guide

Part of Employ someone: step by step

  1. Step 1 Check your business is ready to employ staff

    1. Prepare your business to take on employees

  2. Step 2 Recruit someone

    You need to advertise the role and interview candidates. You can use a recruitment agency to do this or do it yourself.

    1. Find out about recruiting someone yourself on Acas
    2. Find out about using a recruitment agency

    As an employer you must make sure you recruit employees fairly.

    1. Avoid discrimination during recruitment
    2. Make your application process accessible for employees with disabilities or health conditions

  3. and Check they have the right to work in the UK

    1. Find out how to check an applicant's right to work

  4. and Find out if they need a DBS check

    You may need to check someone's criminal record, for example, if they'll be working in healthcare or with children.

    1. Find out if you need a DBS check
    2. How to do a DBS check

  5. Step 3 Check if they need to be put into a workplace pension

    Check if you need to put your employee into a workplace pension scheme:

  6. Step 4 Agree a contract and salary

    When someone accepts a job offer they have a contract with you as their employer.

    1. Check what the National Minimum Wage is for different ages
    2. Check what the National Minimum Wage is for different types of work
    3. Check what to include in a contract
    4. Agree a written statement of employment particulars

  7. Step 5 Tell HMRC about your new employee

    You must tell HMRC about your new employee on or before their first pay day.

    1. Tell HMRC about a new employee
    2. Get their personal details and P45 to work out their tax code
    3. If you don’t have their P45, use HMRC’s ‘starter checklist’
    4. Check what to do when you start paying your employee