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.
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: