Full Payment Submissions, also known as FPS, are one of the two different submissions under Real Time Information (RTI). And, every business, no matter your size or sector, is obligated to submit them to stay compliant with legislation.
They don’t just outline what payments you’ve made, but also the deductions you’ve made to their pay, so missing a deadline or providing incorrect or late details can lead to penalties and compliance issues. And no one wants that.
This guide breaks down everything you need to know about Full Payment Submission requirements; including what it is, the information you need to complete it, and how to get it right every month.
What is a Full Payment Submission (FPS)?
A Full Payment Submission us a report that you must send to HMRC with comprehensive details about each employee in your business. This should be submitted monthly, through the PAYE Real Time Information (RTI) system.
HMRC uses this information to track earnings across the UK—and making sure everyone pays the right amount of tax and National Insurance contributions (NICs). It differs from an Employer Payment Summary (EPS) that covers anything that isn’t included in your regular pay run like statutory payments and Employment Allowance.
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
Your Full Payment Submission’s are used to calculate exactly what your organisation owes for each employee—hence the level of detail necessary!
When do you need to submit your Full Payment Submission?
Here’s where timing becomes crucial: your FPS must be submitted on or before your employees’ payday. Not after or when it’s convenient—but before they receive their pay.
This real-time requirement applies even if your organisation pays HMRC quarterly rather than monthly. The submission timeline doesn’t change based on your payment schedule to HMRC.
Let’s say you pay your team on the 25th of each month. Your Full Payment Submission needs to reach HMRC by the 25th at the latest—preferably a day or two earlier to avoid last-minute technical issues.
If you’re running weekly payroll, you’ll be submitting FPS reports every week. Monthly payroll means monthly submissions. The frequency matches your pay schedule, not HMRC’s collection schedule.
Payroll Software for every submission
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How to track and view your submissions
Once you’ve submitted your Full Payment Submission, you’ll want to confirm HMRC received it correctly. You can check your FPS reports through your HMRC online account, but the timing depends on when you submitted.
On-time submission viewing schedule
If you submitted your Full Payment Submission on time—meaning within the same tax month you paid your employees—your report will appear in your HMRC online account from the 10th of the following tax month.
For example, if you paid employees and submitted your FPS in January, you’ll see the report from February 10th onwards.
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 |
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.
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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.
Getting Full Payment Submission support when you need it
Even with good processes, you might need help with complex FPS situations or unusual employee circumstances.
Many organisations find that outsourcing their payroll—including RTI submissions—removes the compliance burden from their internal teams. Professional payroll services handle all the technical requirements and keep up with changing regulations.
This can be particularly valuable for smaller organisations where one person handles all payroll responsibilities. Having professional backup ensures your FPS submissions continue even when your usual payroll person is unavailable.
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
