Full Payment Submission (FPS): What It Is, When to Send It, and Why It Matters

Running payroll in the UK involves more than calculating what you pay your employees. You’re also responsible for reporting payroll information to HM Revenue & Customs (HMRC) through the Real Time Information (RTI) system. One of the key submissions in this process is the Full Payment Submission (FPS).

You submit an FPS each time you pay employees. It keeps HMRC informed about payroll throughout the tax year, helping maintain accurate employee tax records and meet your reporting responsibilities.

Although submitting an FPS is a routine task, knowing when to send it, what information it includes, and how it fits into your payroll process can help you keep each pay run organised.

In this guide, you’ll learn what a Full Payment Submission is, when to submit it, what details it includes, and how you can avoid common reporting mistakes.

Key takeaways:

• A Full Payment Submission (FPS) reports employee pay and deductions to HMRC through Real Time Information (RTI).

• In most cases, you should submit an FPS on or before the date you pay your employees.

• An FPS includes information such as employee pay, Income Tax, and National Insurance contributions.

• Reviewing payroll details before submission can help you avoid errors and late reporting.

• Payroll software can help you prepare and manage FPS reporting as part of your pay run.

What is a Full Payment Submission (FPS)?

A Full Payment Submission (FPS) is an electronic payroll report you send to HMRC each time you pay your employees. It is one of the main submissions required under the UK’s Real Time Information (RTI) reporting system.

Instead of reporting payroll information only at the end of the tax year, you report relevant details throughout the year as you pay your employees. This helps HMRC keep payroll records up to date and supports the administration of Pay As You Earn (PAYE).

Each pay run generates information that needs to be reported, including employee earnings, Income Tax deductions, National Insurance contributions, statutory payments, and other payroll details. An FPS brings the relevant information together in one submission.

In most cases, you’ll need to submit an FPS for each pay run, regardless of how often you pay your employees. 

Did you know?
The RTI system replaced annual payroll reporting with reporting throughout the tax year. This gives HMRC more up-to-date payroll information and reduces reliance on year-end submissions.

Why is a Full Payment Submission important?

Although an FPS is a routine part of payroll, it plays an important role in your wider payroll reporting process.

The information you submit contributes to employee payroll records held by HMRC and supports PAYE throughout the tax year. Reporting payroll details as you pay employees can also help you identify discrepancies sooner and reduce the need for corrections later.

When you make FPS reporting part of every pay cycle, you create a consistent process for payroll and reporting. You won’t need to treat reporting as a separate task after calculating pay, which can help reduce administrative effort over time.

When should you submit an FPS?

Timing is an important part of submitting a Full Payment Submission.

In most cases, you should submit an FPS on or before the date you pay your employees. This applies whether you run payroll weekly, fortnightly, four-weekly, or monthly.

For example, if you pay your employees on the final working day of the month, you should normally submit the FPS on or before that date. If you run payroll weekly, you’ll generally submit an FPS for each weekly pay run.

Including FPS submission in your regular payroll workflow can help you meet reporting deadlines and reduce the likelihood of late submissions.

What information does an FPS include?

Each FPS contains payroll information for a specific pay run. The exact details depend on your payroll, but a submission typically includes:

• Employer details

• Employee information

• Tax codes

• Gross pay

• Income Tax deductions

• National Insurance contributions

• Student or postgraduate loan deductions, where applicable

• Statutory payments

• Workplace pension information, where relevant

• Year-to-date payroll figures

Because this information contributes to employee payroll records, review your payroll details before submission. Checking pay dates, employee information, and calculations can help you catch errors before they are reported.
 

What happens if you submit an FPS late?

Submitting an FPS after paying your employees is considered a late filing and may trigger automated HMRC penalties. Late reports delay critical data sharing with HMRC and often require manual follow-up. Repeated delays increase the risk of severe financial penalties. 

To ensure compliance, establish a strict payroll routine: thoroughly review all figures before processing payment and embed the FPS submission directly into your standard pay-run workflow.

Can you correct an FPS after submission?

Even when you prepare payroll carefully, errors can happen. You might notice an incorrect payroll figure, outdated employee information, or a missed update after you’ve already submitted an FPS.

If this happens, follow HMRC’s guidance to correct the information. The appropriate method depends on the type of error and when you identify it. Keeping employee records up to date and reviewing payroll before each pay run can help reduce the need for corrections.

Although corrections are possible, getting the submission right the first time can save you additional administration and help keep payroll records consistent throughout the tax year.

Common mistakes to avoid when submitting an FPS

Many payroll reporting issues come from routine oversights rather than complicated calculations. Knowing what to check can help you make each pay run smoother.

Common mistakes include:

• Entering the wrong pay date.

• Using outdated employee information.

• Overlooking payroll changes before the pay run.

• Reporting incorrect payroll figures.

• Waiting until after payday to submit the FPS.

A consistent review before each pay run can reduce the likelihood of these issues and improve the accuracy of your payroll reporting.

Quick tip: Keep employee records up to date throughout the year. This can help you avoid last-minute changes and reduce the need to amend payroll submissions.

How can payroll software simplify FPS reporting?

Submitting an FPS is part of running payroll, so using payroll software can help you manage payroll calculations and reporting within the same workflow.

Rather than preparing payroll information manually and handling reporting separately, you can use software to review and process a pay run and prepare the necessary submission. This can reduce manual effort and make routine payroll administration easier to manage.

With Zoho Payroll UK, you can calculate payroll, review and approve a pay run, and have the FPS prepared automatically for submission to HMRC. You can then submit it to HMRC as part of your payroll workflow. This helps you keep payroll processing and RTI reporting connected, without managing them as separate tasks.

Final thoughts

A Full Payment Submission (FPS) is an important part of payroll reporting in the UK. Knowing when to submit it, what information it contains, and how it fits into your payroll process can help you maintain an organised and reliable workflow.

The key is to report payroll information accurately and on time. By reviewing details before each pay run and building FPS submission into your routine, you can reduce avoidable administration and keep reporting on track.

If you want to simplify your payroll process, explore Zoho Payroll UK to see how it can help you manage pay runs and prepare FPS submissions as part of your workflow.

Frequently asked questions

• Is submitting a Full Payment Submission (FPS) mandatory?
  
  Employers operating a PAYE scheme are generally required to submit a Full Payment Submission whenever payroll is processed. This forms part of the UK's Real Time Information (RTI) reporting requirements.
   
• How often should an FPS be submitted?
  
  An FPS is typically submitted every time payroll is processed. Whether payroll is run weekly, fortnightly, four-weekly, or monthly, a corresponding FPS is generally required for each pay run.
   
• Can an FPS be submitted after payday?
  
  An FPS should normally be submitted on or before employees are paid. If a submission is made late, employers will have to follow HMRC's guidance, and repeated late submissions could result in penalties.
   
• What's the difference between an FPS and an Employer Payment Summary (EPS)?
  
  An Full Payment Submission (FPS) reports employee payments and deductions for each pay run, whereas an Employer Payment Summary (EPS) is used to report specific payroll information that isn't included in an FPS, such as the recovery of statutory payments or periods when no employees are paid.
   
• How can payroll software help with Full Payment Submissions?
  
  Payroll software can help you calculate pay, maintain payroll records, and prepare RTI submissions as part of your payroll workflow. With Zoho Payroll UK, you can prepare an FPS automatically when you approve a pay run and submit it to HMRC, helping keep payroll processing and reporting connected.