Full Payment Submission checklist

Check if your payroll software has completed the appropriate fields you need to submit to HM Revenue & Customs (HMRC) in a Full Payment Submission (FPS). For a fuller description of these fields you should read the guide 'What payroll information to report'  - there's a link at the end of this guide.

On this page:

Information employers must complete

Fields marked with an * are mandatory

Employer details:

  • HMRC Office number*
  • Employer PAYE reference*
  • Employer Accounts Office reference*
  • Employer Contracted-Out Number (ECON)
  • Self Assessment reference (SA UTR)
  • Corporation Tax reference (COTAX reference)
  • Date scheme ceased

The details marked with an asterisk * can be found on the P30B letter 'Paying PAYE electronically' which HMRC sends out annually or on the front of the 'P30BC Employer Payment Booklet' if you use payslips. Your Accounts Office reference will be in the format 123PA00012345 (this reference is only an example and should not be used to make a submission).

Employee details:

  • National Insurance number
  • Title
  • Surname or family name*
  • Full forename or given name*
  • Second full forename or middle name
  • Initials
  • Date of birth*
  • Gender*
  • Passport Number
  • Address
  • UK postcode
  • Country if employee doesn't live in the UK

These details can be found on official documents, such as birth certificates, passports or driving licences.

You must ensure all employee details on the Employer Alignment Submission (EAS) and FPS are consistent and accurate as these are used by HMRC to match the employment to the individual's PAYE record.

An employee is required by law to give you a National Insurance number. If they don't have a National Insurance number you can complete a National Insurance number Verification Request (NVR) and you can carry on paying an employee even if you haven't got their National Insurance number.

Please note you cannot send an NVR until you have started to send PAYE information in real time - wait two weeks after sending your first FPS before sending an NVR.

Notifying and getting new employee information right

Making sure you use the correct National Insurance number

Income Tax year

Income Tax year to which the FPS relates.*

Employee pay details:

  • Pay date.
  • Pay frequency.
  • Taxable pay including payrolled benefits in kind:
    • to date
    • in this tax period
  • Total tax to date in this employment.
  • Value of tax deducted or refunded in this pay period.
  • Tax week number or tax month number.
  • Number of earnings period(s) covered by payment.
  • Tax code operated on this payment.
  • Tax calculated on a non-cumulative basis.
  • Value of payments not subject to tax or National Insurance contributions (NICs) in the pay period.
  • Value of deductions from net pay in the pay period.
  • Pay after statutory deductions.
  • Number of hours normally worked.
  • If payment pattern is irregular.
  • On strike indicator.

NICs:

  • National Insurance category letter(s) used.
  • Aggregated earnings indicator if earnings from more than one job have been added together to calculate NICs.
  • Items subject to Class 1 NICs but not taxed under PAYE regulations excluding pension contributions in pay period.
  • Gross earnings for NICs in pay period and to date. You only need to include earnings that are below the Lower Earnings Limit (LEL) if you are not reporting them for PAYE purposes.
  • Total pay included in gross earnings for NICs to date:
    • at the LEL
    • above the LEL, up to and including the Primary Threshold (PT)
    • above the PT up to and including the Upper Accrual Point (UAP)
    • above the UAP, up to and including the UEL
  • The total of employer's NICs for:
    • this pay period
    • the year to date
  • The total of employee's NICs for:
    • this pay period
    • the year to date
  • Scheme Contracted-Out Number (SCON) - mandatory from 2014-15 if National Insurance category letter is D, E, L, N or O.
  • NICs refund.

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Information employers complete if it applies

Payroll ID:

  • Payroll ID.
  • Payroll ID changed indicator.
  • Old Payroll ID if it's changed.
If you have sent an EAS you must use the same Payroll ID on your FPS. If the Payroll ID sent on the EAS was incorrect or has changed it should be reported when completing your next FPS to show it as being a change to the Payroll ID previously used on the EAS.

Employee start or leaving details:

  • Starting date.
  • Starting declaration:
    • A - first job since the start of the tax year
    • B - this is currently their only job
    • C - they have another job or pension
  • Date employment contract ended or taxable benefit ended.
  • Payment after date of notification of contract ending.

Employee Student Loan details:

  • Total student loan deduction in this tax year from this employment.
  • Value of student loan repayment in this payment period.
  • Student loan indicator.

Employees seconded to work in the UK

  • Living in the UK for:
    • 183 days or more
    • less than 183 days
  • Living abroad but working both in or out of the UK.
  • Living in the European Economic Area.
  • If the submission relates to a Modified NICs Scheme for tax equalised expatriate employees.

To find out about the Modified NICs Scheme see 'CWG2 - Employer Further Guide to PAYE and NICs' for guidance.

Download CWG2 'Employer Further Guide to PAYE and NICs' (PDF 1.7MB)

Employee occupational pension or annuity details:

  • Annual amount of occupational pension paid. Do not pro-rata it from the start date.
  • Indicate if occupational pension paid because they are a recently bereaved spouse or civil partner.
  • Occupational Pension indicator.
  • Trivial commutation payment type.
  • Amount of trivial commutation payment.
  • Payment to a non individual indicator.

Pension payment details

Value of employee pension contributions in pay period:
  • paid under 'net pay arrangements'
  • not paid under a 'net pay arrangement'
  • paid under 'net pay arrangements' to date
  • that are not paid under a 'net pay arrangement' to date
  • value of employee pension contributions paid under 'net pay arrangements' to date
  • value of employee pension contributions that are not paid under a 'net pay arrangement' to date

Benefits taxed via the payroll

  • Value of benefits taxed via the payroll in pay period and the amount.
  • Value of benefits taxed via payroll year to date.

Statutory payment details:

  • The total the employee in this employment has been paid in statutory payments in the tax year to date for:
    • Statutory Sick Pay - last reporting year 2013-14
    • Statutory Maternity Pay
    • Statutory Adoption Pay
    • Ordinary Statutory Paternity Pay
    • Additional Statutory Paternity Pay (ASPP)
  • Surname, forename, second forename, initials and National Insurance number of partner entered on an ASPP claim.

Company director payment details:

  • Methods used to calculate NIC payments for company directors.
  • Tax week number when company director was appointed, if in the current tax year.

Late reporting reason: New for the 2014-15 tax year

  • A - Notional payment: Payment to Expat by third party or overseas employer
  • B - Notional payment: Employment related security
  • C - Notional payment: Other
  • D - Payment subject to Class 1 NICs but P11D/P9D for tax
  • E - Micro employer using temporary 'on or before' relaxation
  • F - No requirement to maintain a Deductions Working Sheet/Impractical to report work done on the day
  • G - Reasonable excuse
  • H - Correction to earlier submission

Employer's final or last submission for the year:

  • Final or last submission reasons:
    • it's the final submission for the tax year
    • you're no longer running a PAYE scheme and will stop paying employees
  • Employer contracted-out number (ECON) - but only if you are completing your last submission for the 2012-13 tax year. For subsequent years the ECON data item appears in the Employer References group on the FPS and on the Earlier Year Update so it is not needed on the final FPS submission.
  • Any 'Free of tax' payments made to an employee.
  • Did anyone else pay any expenses or benefits to any of your employees while they were employed by you during the year.
  • Anyone employed by a person or company outside the UK working for you in the UK for 30 days or more in a row.
  • Any of an employee's pay you've paid to someone other than the employee, such as to a school.
  • If you need to complete forms P11D and P11D(b) for the tax year.
  • If you're a service company and have operated the Intermediaries legislation (Chapter 8, Part 2, Income Tax (Earnings and Pensions) Act 2003 (ITEPA), sometimes known as IR35).
These details must only be completed if this is the 'final submission for year' or 'final submission because the scheme has ceased'.

Bacs hash code

Bacs hash code if employees are paid by Bacs using your own Service User Number (SUN).

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Useful links

What payroll information to report

When to report your payroll information

How to report your payroll information

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