RTI Full Payment Submission deadlines explained

Real Time Information (RTI) requires employers to report payroll data to HMRC on or before each pay day. The Full Payment Submission (FPS) is the primary mechanism — and late submissions attract automatic penalties.

The basic rule: on or before payday

An FPS must reach HMRC on or before the date employees are paid. This applies to every pay run, regardless of frequency — weekly, fortnightly, four-weekly, or monthly.

For employers paying on the last working day of the month, this means the FPS must be submitted that same day. If payday falls on a weekend or bank holiday, the FPS should be submitted on the last working day before the payment date.

Employer Payment Summary (EPS)

If no employees are paid in a tax month, an EPS must be submitted to inform HMRC. An EPS is also used to reclaim statutory pay, report Construction Industry Scheme (CIS) deductions, and notify HMRC of a temporary cessation of payroll.

The EPS deadline is the 19th of the following month.

Late filing penalties

HMRC applies a penalty based on the number of employees and the number of defaults in the tax year:

• 1–9 employees: £100 per default
• 10–49 employees: £200 per default
• 50–249 employees: £300 per default
• 250+ employees: £400 per default

Employers receive one penalty-free default per tax year. From the second default onwards, penalties apply automatically. HMRC typically issues a penalty notice quarterly.

Common pitfalls

• Submitting after payday (even by minutes) constitutes a late filing
• Using the wrong payment date in the FPS — always report the actual pay date, not the processing date
• Forgetting to submit an EPS for months with no payroll activity
• Failing to report leavers — a leaver not reported on time can cause complications with HMRC records