What is Full Payments Submission File (FPS) in the UK?

What is an FPS?

A "Full Payment Submission File" (FPS) in the UK is a mandatory report that employers must submit to HM Revenue and Customs (HMRC) each time they pay their employees. This electronic document, part of the Real Time Information (RTI) system, details the exact amount paid to each employee along with any deductions for taxes such as income tax and National Insurance contributions. The FPS provides a comprehensive picture of payroll information for each pay period, containing detailed data about employees' pay and deductions.

Companies with UK employees must submit this document to the government or tax authorities every payment period. It ensures that the correct amount has been deducted from an employee's payroll payments for tax purposes.

Employers who fail to submit this document on time may face penalties, fees, and potentially legal action.

We ask companies with financial activity in the current tax year to submit this form (in xlsx format) during the Remote Payroll implementation.

The contents of an FPS vary depending on the country and jurisdiction, but commonly include the following:

• Employee details (national insurance number, address, and name)
• Gross pay amount
• Net pay amount
• Details of bonuses and commissions
• Deductions, such as income tax and student loan repayments
• Taxable benefits, like company cars or health insurance
• Pension contribution details
• Employer's reference number for tax authority or government

HMRC has guidance on what to put in each field on an FPS.

When should I submit an FPS with HMRC?

An FPS must be submitted on or before each payday even if you pay HMRC quarterly instead of monthly.

For more detailed information about EPS, visit the official HMRC website.