RTI submissions: why payroll deadlines matter
Keeping on top of payroll isn't just about paying employees on time—it's also about meeting your HMRC reporting obligations. Missing key deadlines can lead to penalties, interest charges, and unnecessary administration.
1. Full Payment Submission (FPS)
Submit an FPS on or before the date you pay your employees.
Your FPS reports:
• Employee pay
• Income Tax deducted
• National Insurance contributions
• Student/PG Loan deductions (where applicable)
• Pension information and other payroll details
HMRC guidance:
✔ Submit an FPS on or before every payday.
✔ Late submissions may result in penalties unless a valid reason applies.
2. Employer Payment Summary (EPS)
Submit an EPS only if you need to report adjustments that cannot be included in an FPS.
Common reasons include:
• No employees were paid during a tax month.
• Reclaiming statutory payments (such as SMP, SPP, SAP, ShPP or SPBP, where eligible).
• Claiming Employment Allowance.
• Reporting CIS deductions suffered (for limited companies acting as subcontractors).
• Reporting Apprenticeship Levy allowances or other PAYE adjustments, where applicable.
3. PAYE Payment Deadlines
Pay the PAYE, National Insurance and other deductions you owe HMRC by:
19th of the month (if paying by post)
22nd of the month (if paying electronically)
Late payments may result in interest charges and, where applicable, penalties.
Why You Should Process Payroll Early
Many payroll issues arise at the last minute, including:
Changes to employee working hours
Holiday or sick pay adjustments
New starters and leavers
Changes to tax codes
Banking or payroll software issues
Processing payroll a few days before payday allows time to:
✔ Check payroll calculations
✔ Correct employee details
✔ Process holiday, sick pay and statutory payments
✔ Submit RTI returns on time
✔ Ensure employees are paid accurately and on schedule
Payroll compliance is an ongoing responsibility, not a once-a-year task. Understanding RTI requirements and meeting key submission deadlines can save businesses time, money, and unnecessary administrative burdens.
At Satya Accountants, we help businesses stay compliant with payroll processing, RTI reporting, statutory payments, PAYE obligations and year-round payroll support—so you can focus on growing your business with confidence.
📧 Email: info@satya.accountants🌐 Visit: https://www.satya.accountants