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Full Payment Submission - FPS

Full Payment Submission FPS should be submitted to HMRC each and every time you pay your employees. Andica Payroll Software provides a feature to submit FPS as outlined below. This is the main RTI submission giving a breakdown of the PAYE calculation for each employee on each payday.

Full Payment Submission (FPS) needs to be submitted each and every time you pay your employees. Follow the process summary as outlined below. This is the main RTI submission giving a breakdown of the PAYE calculation for each employee on each payday.

Under RTI an employer has to send HMRC details of every payment made to each employee, on or before the day that payment is made to the employee.

If an EAS has not been submitted at the start of the year, the first FPS must include all employees employed since the start of the tax year, even if they have now left or have not been paid.

Important: The RTI submission used for Payroll Alignment (either the EAS or First FPS) must include every employee who has been employed in the PAYE Scheme since the start of the tax year. This includes employees who have now left or who have not been paid in the period. This is because HMRC will assume any employees not provided on the EAS or First FPS to have left the employment. Therefore, any employees accidentally omitted by the employer will have their corresponding HMRC record closed down. This could result in inaccurate taxation for the employee and additional administration for the employer to resolve the issue.

The second and subsequent FPS's will only contain payments and deduction details for those employees paid on that Process Period. You don't need to include employees that are not being paid.

Where an employee is not going to be paid for 3 consecutive months or is not being paid regularly, you must select the 'Irregular Payment' indicator in the 'Employees' - 'Employee Details' - 'Salary' tab as detailed in the 'Employees' section. You must set the irregular payment indicator on the last FPS before the start of the period in which they won't be paid. If the irregular payment indicator is not set, HMRC will check if employees have not been paid for a specific period of time and will treat them as having left that employment.

FPS should be submitted once you have:

  1. Processed Period Payroll (For a single Pay Frequency)
  2. Printed all relevant Period Process Reports (Payslips, payment summaries, etc.)
  3. Closed Payroll for the period
  4. Processed 'Leavers' if any.