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.

What it actually costs

RTI penalties are calculated per PAYE scheme, per month. A payroll run covering 15 employees where the FPS is filed one day late costs £200 for that month. Three consecutive late months costs £600. HMRC typically issues penalty notices quarterly in arrears, so practices often discover they owe several months of penalties at once. After three months of lateness, HMRC can also levy a further 5% of the PAYE and NIC shown on the late FPS.

Why this catches practices out

• The FPS deadline is tied to the payment date, not a calendar date — it changes month to month if pay days shift.
• A single missed FPS for even a micro-employer (one employee) incurs a £100 penalty per month, with no de minimis threshold.
• Nil EPS must be filed when there are no payments; failure to file the nil return incurs the same monthly penalty as a missed payment submission.

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.

Frequently asked questions

What if the pay day falls on a weekend?

HMRC accepts the next working day if the regular pay day falls on a non-working day, provided this is consistent.

Does this cover P11D and Class 1A NIC?

No — those are annual filings. See our P11D and Class 1A NIC deadline pages.

What if a client pays irregular amounts and I cannot predict the pay day?

HMRC allows a 'regular late' reporting exception where the payment date is not known in advance, but it must be elected formally. Outside that exception, the FPS is due on or before the actual payment date even if it varies.

Does missing the FPS deadline also mean the tax is late?

Not automatically — PAYE and NIC are due by the 22nd of the following month regardless of the FPS timing. But a missing or incorrect FPS can trigger HMRC to estimate the liability under the Real Time PAYE rules.

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