Guidance for employers on RTI reporting obligations for payments made early at Christmas

We know that some employers pay their employees earlier than usual over the Christmas period, for example the business may close for Christmas and New Year. If you do pay early, please report your normal payment date on your Full Payment Submission (FPS).

For example: if you pay on 18 December 2023 but your normal payment date is 31 December 2023, please report the payment date as ’31 December 2020′. In this example the FPS would need to be sent on or before the 31 December.

Doing this will help protect your employees’ eligibility for Universal Credit, because reporting an early payment could affect further entitlements.

For further information, please refer to the Employer Bulletin, which will be published in early December 2023.

Karl Khan

HMRC Director General, Customer Service