PAYE reporting for payments made early - Christmas 2018

Jan 21, 2019

HMRC has been writing as set out below to employers to inform them of a new PAYE RTI reporting easement which only applied to Christmas 2018.

“Guidance for employers on RTI reporting obligations for payments made early over the festive period

We know that some employers pay their employees earlier than usual during the festive period this may be due to the business closing for Christmas and New Year. If you do pay early, please report your normal payment date on your Full Payment Submission (FPS).

For example: if you pay on 21 December but your normal payment date is 31 December, please report the payment date as 31 December. In this example the FPS would need to be sent on or before the 31 December.

Doing this will protect your employees' eligibility for Universal Credit, because an early payment could affect further entitlements. This guidance applies only for the 2018 festive period.”