Quick summary:
- What is an FPS? A report you send to HMRC each time you pay your employees, with details of their pay and deductions.
- Who must submit? Every UK employer running a PAYE scheme that pays employees, whatever its size or sector.
- Deadline: On or before each payday.
- Penalties: Late filing penalties range from £100 to £400 a month, depending on how many employees you have.
Last updated: October 2026.
Full Payment Submissions (FPS) are one of the two submissions under Real Time Information (RTI). And every employer that pays people through PAYE, whatever its size or sector, needs to send them to stay compliant.
An FPS doesn’t just show what you’ve paid your people. It also shows the deductions you’ve made from their pay. So missing a deadline, or sending incorrect or late details, can lead to penalties and compliance issues.
This guide covers everything you need to know about Full Payment Submissions, including what they are, what information you need, and how to get them right every time you run payroll.
What is a Full Payment Submission (FPS)?
A Full Payment Submission (FPS) is a report you send to HMRC through the PAYE Real Time Information (RTI) system every time you pay your employees. It contains details of each employee’s pay and deductions.
HMRC uses this information to keep track of earnings across the UK, and to make sure everyone pays the right amount of tax and National Insurance contributions (NICs). It’s sent alongside the Employer Payment Summary (EPS), which you only send when you have adjustments to report.
The information HMRC expects in your Full Payment Submission
Your FPS submission needs to include four key categories of employee data:
Personal information details
- Full names and addresses
- Tax codes for each employee
- National Insurance numbers
- Any changes to personal circumstances
Pay calculation breakdown
- Gross pay amounts for the current period
- Year-to-date values for each employee
- Overtime, bonuses, and additional payments
- Statutory payments (like sick pay or maternity pay)
Deduction requirements
- Income tax is to be deducted
- National Insurance contributions (both employee and employer)
- Student loan repayments, where applicable
- Pension contributions and other voluntary deductions
Employment status updates
- New starters joining your organisation
- Employees leaving (with their final pay details)
- Changes in employment terms or working patterns
HMRC uses your FPS to work out exactly what your organisation owes, which is why it needs this level of detail.
When do you need to submit your Full Payment Submission?
Timing matters here. You must send your FPS on or before each payday, however often you pay HMRC.
That applies even if your organisation pays HMRC quarterly rather than monthly. Your submission deadline is set by your payday, not your payment schedule with HMRC.
Say you pay your team on the 25th of each month. Your FPS needs to reach HMRC by the 25th at the latest, and ideally a day or two earlier, in case of last-minute technical issues.
If you run weekly payroll, you’ll send an FPS every week. If you run monthly payroll, you’ll send one every month. How often you submit depends on how often you pay people.
How to submit an FPS
- Run your payroll calculations: Complete all pay and deduction calculations for the pay period.
- Check employee data: Make sure all employee details, tax codes, and National Insurance numbers are accurate.
- Review the submission: Check the gross pay, deductions, and year-to-date figures are correct.
- Submit through RTI-enabled software: Send your FPS to HMRC on or before payday, using HMRC-recognised payroll software.
- Keep your confirmation: Save the submission receipt for your records.
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How to track and view your submissions
Once you’ve sent your FPS, you’ll want to check HMRC has received it. You can view your FPS reports in your HMRC online account, but when they appear depends on when you sent them.
On-time submission viewing schedule
If you sent your FPS on time (in the same tax month you paid your employees), it’ll appear in your HMRC online account from the 10th of the next tax month.
For example, if you paid your employees and sent your FPS on 25 January, you’ll be able to see it from 10 February.
Late submission viewing deadlines
The timing changes if your FPS submission was late. Here’s how it works:
| Submission timing | When your account updates |
|---|---|
| Between 6th and 11th of the month | By the 14th of the same month |
| Between 12th and 19th of the month | Within two working days |
| 20th onwards (no previous month FPS) | Within two working days |
| 20th onwards (previous month FPS submitted) | By the 10th of next tax month |
Penalties for late FPS submissions
HMRC may charge penalties for late FPS submissions. The amount depends on how many employees you have:
- 1 to 9 employees: £100 a month.
- 10 to 49 employees: £200 a month.
- 50 to 249 employees: £300 a month.
- 250 or more employees: £400 a month.
If you run more than one PAYE scheme, you can be charged for each one, and penalties can quickly add up.
HMRC won’t usually charge a penalty if:
- Your FPS was late, but all the payments on it were made within three days of payday.
- You’re a new employer and sent your first FPS within 30 days of paying an employee.
- It’s your first late report of the tax year (this doesn’t apply to annual schemes).
For more on penalties, appeals, and how to fix errors, see our full RTI guidance for 2026/27.
Best practices for Full Payment Submissions
Getting your FPS submissions right comes down to good processes and planning ahead. Here’s a few best practices to bear in mind:
Set up submission reminders and checks
Create a checklist that runs through all required FPS elements before each submission. Include verification steps for employee data, pay calculations, and deduction amounts. You might consider setting your internal deadline a day or two before the actual HMRC deadline; this gives you time to fix any issues without rushing.
Keep detailed submission records
Document when you submit each Full Payment Submission, what it contained, and any issues you encountered. This creates an audit trail that’s invaluable if HMRC has any questions later.
These records should include confirmation numbers from successful submissions and copies of the data you sent.
Regular data quality reviews
Schedule monthly reviews of your employee data to catch changes before they affect your FPS submissions. This includes checking tax codes, addresses, and employment status for all your people.
Is your organisation dealing with frequent employee data changes? Consider implementing a quarterly employee data verification process where managers confirm their team’s details are current.
Integration with your payroll processes
Your Full Payment Submission isn’t a standalone task—it’s part of your broader payroll and compliance responsibilities. The more smoothly it integrates with your existing processes, the less likely you are to encounter problems.
Connecting FPS with payroll software
Modern payroll systems should handle FPS automatically as part of your normal payroll run. If you’re manually preparing submissions or using separate software, you’re creating extra work and increasing error risk.
Look for payroll solutions that generate and submit your submissions directly from your pay run data. This reduces duplication and ensures consistency between what you pay employees and what you report to HMRC.
Year-end considerations and FPS
Your Full Payment Submissions throughout the year feed directly into your year-end reporting requirements. Accurate monthly FPS data makes your annual P60 preparation and P11D processes much simpler.
Think of each FPS as building blocks for your year-end compliance. Get them right month by month, and your year-end will be straightforward.
This becomes even more important from 6 April 2027, when the phased introduction of mandatory payrolling of benefits in kind begins. Payrolled benefits, starting with company cars, vans, fuel, and medical cover, will then be reported through your FPS rather than on P11Ds.
Getting Full Payment Submission support when you need it
Even with good processes in place, you might need help with complex FPS situations or unusual employee circumstances.
A lot of organisations find that outsourcing their payroll, including RTI submissions, takes a big weight off their internal teams. A professional payroll service handles the technical requirements and keeps up with changing regulations for you. You’ll still be legally responsible for your PAYE obligations, so it’s important to choose a provider you trust.
This can be especially valuable for smaller organisations, where one person handles all the payroll. Having professional backup means your FPS submissions keep going, even when your usual payroll person is away.
FPS and EPS: what’s the difference?
Both the FPS and EPS (Employer Payment Summary) are RTI submissions to HMRC, but they do different jobs:
| FPS (Full Payment Submission) | EPS (Employer Payment Summary) | |
|---|---|---|
| Purpose | Reports employee pay and deductions | Reports items not included in your regular pay runs |
| Contents | Gross pay, tax, NICs, and student loans for each employee | Statutory payment recoveries, Employment Allowance, and CIS deductions |
| Frequency | On or before every payday | Only when needed (for example, to claim recoveries or report that no one was paid) |
| Required? | Yes, for every pay run | Only when you have something to report |
Take control of your Full Payment Submission process
Managing Full Payment Submissions doesn’t have to be stressful. With the right understanding of requirements, good processes, and reliable systems, you can ensure your FPS submissions are accurate and on time every month.
The key is treating your FPS as an integral part of your payroll process rather than an additional burden. When it’s built into your regular workflow, compliance becomes automatic rather than a last-minute rush.
See Cintra in action
Looking to see how modern payroll software can simplify your Full Payment Submissions? See a demo of Cintra’s payroll platform can automate FPS submissions and answer any questions about streamlining your payroll compliance
Frequently asked questions
Q. What happens if I miss an FPS deadline?
A. If you send your FPS late, HMRC may charge a penalty of between £100 and £400 a month, depending on how many employees you have. Late submissions can also lead to compliance checks and discrepancies in your PAYE account.
Q. What is the difference between FPS and EPS?
A. An FPS reports employee pay and deductions for each pay run. An EPS (Employer Payment Summary) reports extra items, such as statutory payment recoveries, Employment Allowance claims, or months when you didn’t pay anyone. You need an FPS for every pay run, but only send an EPS when you need to.
Q. How often must an FPS be submitted?
A. On or before every payday. If you run weekly payroll, you submit weekly, and if you run monthly payroll, you submit monthly. How often you submit depends on your pay schedule, not your HMRC payment schedule.
Q. Can I correct an FPS after submission?
A. Yes. You can correct mistakes in your next regular FPS, or send an additional FPS. It’s important to correct mistakes quickly to avoid discrepancies in your PAYE account.
Q. Do I need to submit an FPS if I have no employees to pay this month?
A. No. If you haven’t paid anyone, send an EPS to tell HMRC, rather than an empty FPS.
