We have come across a few cases of incorrect pay dates causing problems to employees. Employers need to be aware of what HMRC want when making FPS/RTI Submissions.
When paying employees, whatever period weekly or monthly you need to be aware of reporting dates for FPS (Full Payment Submission) HMRC use this information for any employees that are on Universal Credits and incorrect or late information could mean claimants will not receive the universal credits they are expecting!
This could lead to upset employees and phone calls from HMRC to correct the data and re submit.
The date you need to enter is the date you pay your employees into their bank account, not the payroll run date. Make sure if you are using a payroll provider that you provide them with this information to avoid complications.
If you’ve sent one with the wrong payment date you can send an additional FPS with the correct payment date with a late reporting reason – correction to earlier submission. You must do this by the 19th of the tax month after you sent the original FPS so it will apply the correction to the right month.
If would like to discuss any of the above, please contact our payroll team.
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