What is FPS?
The Full Payment Submission (FPS) is the main RTI submission.
It contains details of all payments made to employees during a pay period.
When to Submit?
You must submit an FPS on or before your employees' pay date.
For most employers, this means submitting on the day you pay your employees.
What's Included?
- Employee personal details
- Taxable pay and tax deducted
- National Insurance contributions
- Student loan deductions
- Statutory payments (SSP, SMP, etc.)
- Pension contributions
Important Notes
- Late submissions may result in HMRC penalties
- Review carefully before submitting
- Cannot be amended once submitted (only via EAS)