RTI submission deadline (FPS / EPS)

Real Time Information (RTI) submissions tell HMRC about pay and deductions every time you run payroll. The FPS must arrive on or before each pay day — this is one of the most easily missed payroll deadlines.

What is this filing?

RTI is HMRC's framework for receiving PAYE information in real time. The Full Payment Submission (FPS) reports pay and deductions for each pay day; the Employer Payment Summary (EPS) reports adjustments, statutory recovery, and nil-payment notifications.

When is it due?

FPS: on or before the date employees are paid. EPS: by the 19th of the month following the tax month it covers. PAYE/NIC payment: 22nd of the month for electronic payments (19th for postal), or quarterly for small employers paying less than £1,500/month on average.

What's the penalty for missing it?

Late FPS: £100 (1–9 employees), £200 (10–49), £300 (50–249), £400 (250+) per month. Late or missing EPS that should have reported nil payment can also trigger penalties. After three months HMRC may issue a further 5% penalty of the tax due.

How PenaltyProof helps

PenaltyProof derives RTI deadlines from the per-company `payroll_pay_day` setting (day of the month) and emails advance warnings (paid plans). Set the pay day once per client at /manage; the schedule rolls forward automatically.