Reporting the correct date on the FPS
HMRC has issued a reminder to employers about RTI reporting for Christmas payrolls where they are paid earlier than normal. This reminder was made in advance of the publication of the December Employer Bulletin where this item is covered in full.
Where agents are processing and paying client payrolls early for RTI purposes you must report your normal payment date on the Full Payment Submission (FPS) and not the early pay date.
For example: if pay day is on 16 December 2020, but the normal payment date is 25 December 2020, then you must report the payment date as ’25 December 2020′ on the FPS and send this to HMRC on or before 25 December.
Reporting the correct payment date on the FPS is vital to protect employees’ eligibility for Universal Credit.
No further action is required if the payday has not changed.
Employer Bulletin link:
IReeN the electronic exchange with government user network 