Real Time Information (RTI) requires UK employers to report payroll activity to HMRC every time employees are paid. Two submissions sit at the centre of that process: the Full Payment Submission (FPS) and the Employer Payment Summary (EPS). Together, they give HMRC a complete picture of your PAYE (Pay As You Earn) liability each tax month.
This guide explains what each submission covers, when it is due, and how to manage both accurately as part of your regular payroll cycle.
The Full Payment Submission (FPS)
The FPS is submitted every time you run a payroll: weekly, fortnightly, or monthly. It reports individual employee payments and must reach HMRC on or before each payday.
What to Include
Each FPS must cover four areas for every employee in the pay run:
- Personal details: Full name, address, National Insurance (NI) number, date of birth, and current tax code. Any changes since the previous submission must be reflected.
- Pay information: Gross pay for the period, year-to-date (YTD) earnings, and any additional payments such as overtime, bonuses, or statutory pay (SSP, SMP, SPP).
- Deductions: Income tax, employee and employer NICs, student loan deductions, and pension contributions.
- Employment changes: New starters (with starter declaration), leavers (with final pay and leaving date), and any changes to contracted hours or terms.
YTD figures are particularly important, HMRC uses them to build a continuous record of each employee’s earnings throughout the tax year.
Submission Timing and Penalties
The deadline is fixed: on or before payday. Submitting late, even by a day, risks automatic penalties. The first failure in a tax year typically results in a warning; repeated late submissions attract monthly financial penalties scaled to the size of your PAYE scheme.
For full details, see HMRC’s guidance on RTI late filing penalties.
The Employer Payment Summary (EPS)
Where the FPS covers individual employee pay, the EPS handles organisation-level adjustments. It contains no employee-specific data. Instead, it reports reclaims, allowances, and exceptional circumstances that change what your organisation owes HMRC—or what HMRC owes you.
The EPS is not submitted every month. It is only required when there is something specific to report, and the deadline is the 19th of the following tax month.
When You Need to Submit One
| Scenario | EPS Required? |
|---|---|
| No employees paid in a tax month | Yes — nil EPS required |
| Claiming Employment Allowance | Yes — once per tax year |
| Reclaiming statutory maternity, paternity, adoption, or other statutory pay | Yes |
| Apprenticeship Levy (pay bill over £3 million) | Yes |
| CIS deductions to reclaim (limited companies only) | Yes |
| Closing your PAYE scheme | Yes — as final submission |
| Nothing to report | No |
The nil EPS is frequently overlooked. If you have not paid anyone in a given tax month, you must still notify HMRC — without it, they will expect an FPS and may issue a penalty.
Key Figures the EPS Can Carry
- Statutory payment reclaims: Most employers can reclaim 92% of statutory payments made. Small employers (those who paid £45,000 or less in Class 1 NICs the previous tax year) can reclaim 103%.
- Employment Allowance: Eligible employers can reduce their employer NICs bill by up to £10,500 per tax year. This claim is made via the EPS once per year and must be re-confirmed at the start of each new tax year.
- Apprenticeship Levy and CIS deductions: Reported and reclaimed through the EPS where applicable.
FPS vs EPS: A Quick Comparison
| FPS | EPS | |
|---|---|---|
| Reports | Individual employee pay, tax, NICs | Organisation-level adjustments and reclaims |
| Deadline | On or before payday | 19th of the following tax month |
| Frequency | Every pay run | Only when there is something to report |
| Nil submission required? | No | Yes — if no payments made |
| Missing it means | Late filing penalty risk | HMRC will not apply bill reductions |
Common Errors to Avoid
FPS
- Missing or incorrect NI numbers: submit using a temporary reference if one has not yet been issued
- Wrong tax codes: always check against the latest P6 or P9 from HMRC
- Starter or leaver information submitted in the wrong period
EPS
- Forgetting the nil EPS for months with no payments
- Missing the fixed 19th deadline
- Applying the wrong statutory reclaim rate (92% vs 103%)
- Failing to re-confirm the Employment Allowance claim at the start of the new tax year
Making RTI Part of Your Payroll Process
Both submissions are most reliably managed when they are built into the payroll workflow, not treated as separate compliance tasks. Your FPS should be generated and submitted at the point of finalising each pay run. Your EPS requires a defined monthly review to establish whether a submission is needed and what it should contain.
Good payroll software will handle both automatically, prompt you when an EPS is due, and maintain a clear audit trail of every submission. Just Payroll Services’ cloud-based payroll software includes integrated RTI functionality for both FPS and EPS within the standard payroll workflow.
For organisations managing pension auto-enrolment alongside payroll, our auto-enrolment guide explains how pension contribution data flows into payroll reporting. For a broader view of employer payroll obligations, HMRC’s employer guide to payroll reporting is a reliable reference point.
Ensure Your RTI Submissions Are in Order
Consistent, accurate RTI reporting protects your organisation from penalties, keeps your employees’ tax records correct, and simplifies year-end reporting. The FPS and EPS are not burdensome when they are properly embedded in your payroll process. But, when they are treated as an afterthought, errors accumulate quickly.
If your current payroll function is under strain—through manual processes, limited resource, or recurring compliance issues—outsourcing to a specialist bureau removes the risk entirely.
Just Payroll Services provides fully managed payroll outsourcing with all RTI submissions handled by CIPP-qualified specialists. Contact our team to find out how we can support your organisation.