Compliance guide · UK
A plain summary of the HMRC reporting steps for employers, and the questions to settle before payroll sits inside an ERP.
Employers use payroll software to send HMRC a Full Payment Submission (FPS) showing payments and deductions. It goes on or before payday and must include everyone paid. The payday entered is the usual one, even if staff are paid early for a bank holiday.
An Employer Payment Summary (EPS) is sent as well as the FPS to reclaim statutory payments, claim Employment Allowance, or pay the Apprenticeship Levy (annual pay bill over £3 million). It is due by the 19th of the following tax month, which starts on the 6th.
Further information goes on the FPS when it includes a new employee, an employee leaves, a workplace pension starts or it is the last report of the tax year. HMRC says leave of absence or becoming a director may also need extra reporting.
Decide whether payroll runs in the ERP or in specialist software that files the FPS, and agree the data feed between them. Keep payday, employee-change events and pension start dates as controlled fields. Rates and thresholds come from GOV.UK for the current tax year.
Employers use payroll software to send HMRC a Full Payment Submission with each payment to employees and the deductions made, on or before the employees’ payday. The FPS must include everyone paid. An FPS can be sent after payday only in the exceptions HMRC lists.
Platform support: ERPNext, Odoo, SAP
Source: www.gov.uk
An Employer Payment Summary is sent as well as the FPS to reclaim statutory payments, claim Employment Allowance, reclaim Construction Industry Scheme deductions, or pay the Apprenticeship Levy (annual pay bill over £3 million). It is due by the 19th of the following tax month.
Source: www.gov.uk
More information goes on the FPS when it includes a new employee, an employee leaves, a workplace pension starts or it is the last report of the tax year. HMRC says other events, such as an employee taking a leave of absence or becoming a director, may also need extra reporting.
Source: www.gov.uk
A summary for orientation only. It is not legal advice.
We have not verified that for any platform. HMRC says employers use payroll software to send the report, so we check each candidate product against HMRC’s published payroll software information before recommending it.
No. Rates, thresholds and statutory amounts change by tax year and are not written on this page. We take them from GOV.UK, confirmed by your payroll adviser, when a project needs them.
The employer. We build and integrate systems; we do not run payroll or submit reports to HMRC on your behalf.
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