What payroll information to report

You must report your payroll information - which includes all employees' pay, tax and deductions - to HM Revenue & Customs (HMRC) each time you pay them. This must include payments on standard paydays, and any additional payments or amounts recovered from the employee. You need to report the payment details of all employees you pay, no matter how much you pay them - even those earning below the Lower Earnings Limit (LEL), or those paid just once a year.  

There are other reports you'll need to send in various other situations, for example if you want to recover statutory payments, you pay expenses or benefits, or provide a car.

You report your payroll information by submitting Full Payment Submissions (FPS) and Employer Payment Summaries (EPS). You also use an EPS to tell HMRC if you haven't paid any employees in a pay period and have no return to make. These submissions and other returns and reports are sent electronically by your payroll system to HMRC.

The tables in this guide list the information you need to send to HMRC in the FPS and EPS, and tells you where you can find guidance on how to obtain or calculate the information.  

On this page:

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Employer information

Employer information you must include in every FPS and EPS

Field name

What you must put in this field

HMRC Office Number

The HMRC office number. This is the first part of your employer PAYE reference and is three digits. You will find this number on a P6/P9 notice of coding or your Annual/Budget letter.

Employer PAYE Reference

Your employer PAYE reference number. This is the second part after the slash. You will find this number on a P6/P9 notice of coding or your Annual/Budget letter.

Accounts Office Reference Number

Your Accounts Office reference number - this can be found on your P30BC 'Payment booklet' or P30B 'Paying electronically'. It will be in the format 123PA00012345 (this reference is only an example and should not be used to make a submission).

Related Tax Year

The Income Tax year that this report relates to.

Employer information you must include in an FPS if it applies to your business

Field name

What you must put in this field

Employer's contracted-out number (ECON)

If you operate an occupational contracted-out scheme, enter your employer contracted-out number (ECON) - from your contracting-out certificate or your pension scheme administrator.

You must show your current ECON if any employee has been in a contracted-out scheme at any time during the tax year.

If you do not operate an occupational contracted-out scheme you must leave this field blank. If you are prompted for an ECON you must check to make sure you are using the correct National Insurance contribution category letter - for more information follow the link below.

National Insurance for employers - the basics

SA UTR

Enter your Self Assessment reference (SA UTR) if applicable - for example, if you are an employer who is a sole proprietor or a partnership.

COTAX reference

Enter your Corporation Tax (COTAX) reference if applicable - for example, if you are a limited company. If you have more than one COTAX reference, enter the reference for the company that holds the employment contracts.

When to report your payroll information

How to report your payroll information

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Employment, occupational pension or annuity details

When a new employee starts, you don't separately notify HMRC. Instead, you must include this starter information in the FPS the first time you pay them.

New starter details you include in the first FPS for an employee

Field name

What you must put in this field

Start Date

The date the employment started.

Starter Declaration

The 'starter declaration' that your employee makes:

A This is my first job since 6 April.
B This is currently my only job.
C I have another job or pension.

Do not complete this declaration for new occupational pensioners or employees seconded to work in the UK - see sections below.

Address

You must include the employee's address, if this is the FPS for the first payment to them.

UK Postcode

The postcode if the employee lives in the UK.

Foreign Country

If your employee's address is outside the UK, Channel Islands and Isle of Man then you must state their country here and include their address in the address fields.

Student Loan Indicator

'Yes' if any of the following apply:

  • a new employee gives you a P45 with a 'Y' marked in box 5 'Student Loan deductions to continue'
  • a new employee tells you that they have an income contingent student loan to repay, as part of the new starter questions

Passport number

If you reviewed the employee's passport, as part of checking that they have the right to work in the UK, you must include their passport number here.

New starter - information for employees seconded to work in the UK

If your new employee has been seconded to work in the United Kingdom while remaining employed by an overseas employer, on the first FPS you send for this employee you should indicate 'Yes' to whichever of the following apply; otherwise, leave all of these fields blank.

Field name

What you must put in this field

Living in UK for 183 days or more

'Yes' if the employee intends to live in the UK for 183 days or more.

Living in UK for less than 183 days

'Yes' if the employee intends to live in the UK for less than 183 days.

Employee Working both in and out of the UK but Living Abroad

'Yes' if the employee will be working both in and out of the United Kingdom but living abroad.

Indicator of European Economic Area citizen

'Yes' if the employee is a citizen of the European Economic Area.

Indicator that this is an EPM6 (Modified) scheme

'Yes' if this is an EPM6 (Modified) scheme.

Employees coming to the UK from abroad

New occupational pension or annuity - information to report when starting to pay an occupational pension or annuity

Field name

What you must put in this field

Occupational Pension indicator

'Yes' for the first and every payment of pension or income provided from a registered pension scheme (including annuities, income from drawdown arrangements and trivial commutation payments) to an individual.

Annual Amount of Occupational Pension

If you start making occupational pension (including annuity) payments to an individual and your pension scheme is registered with HMRC then the first time you pay them you must state the full annual amount of the pension. Do not pro-rata it from the start date.

If you are not paying an occupational pension, leave this field blank. Do not enter 0.00.

Employee Receiving Occupational Pension Because is a Recently Bereaved Spouse/Civil Partner

'Yes' if the pension is being paid because they are a recently bereaved spouse or civil partner.

Trivial commutation payment type

Enter A, B or C for the type of lump sum paid in place of a small pension (other than other lump sum benefits and serious ill health):

A. Trivial commutation lump sum (TCLS)
B. Other lump sum (from personal pension schemes)
C. Other lump sum (from occupational/public service pension schemes)

Trivial commutation payment

Enter the total amount of lump sum paid. You must also enter the taxable element of this amount in the 'taxable pay to date' and the 'taxable pay in this period' fields, and any non-taxable amount in the 'non tax or NIC payment' field.

Payment to a non individual

Indicate 'Yes' where payments are made to a body, such as personal representative, trustee or corporate organisation.

Pension and annuity payments and PAYE

Information to report when anybody leaves your employment

Field name

What you must put in this field

Date of Leaving

When an employee leaves, include the date the employment ended in the last FPS you send for that employee. Also, if you close your PAYE scheme, specify the end of employment date for any remaining employees.

Payment After Leaving Indicator

If you make a payment to an employee after you have already sent an FPS with a leaving date for that employee indicate 'Yes' here in the FPS you send for that payment.

Include the additional payment and the tax deducted in the respective pay and tax in this period fields and ensure the revised year to date figures include this additional payment.

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Pay and deductions

Earnings information to report in an FPS for every payment you make to an employee

Field name

What you must put in this field

Taxable Pay in this Period

The total pay to the employee that is taxable (even if no tax due) in this period, including any benefits in kind which you have taxed via the payroll.

Benefits Taxed via Payroll

The value of any benefits in kind this period on which PAYE tax has been operated and for which you have our prior agreement. You will still have to complete a form P11D at the end of the tax year.

Tax Deducted or Refunded

The amount of tax deducted or refunded in this pay period.

Student Loan Deduction Recovered this period

The value of any student loan deduction recovered in this pay period.

Pay after Statutory Deductions

Net pay this period after deductions of PAYE tax, NICs and student loan repayments only, excluding payments entered at 'Non Tax or NIC Payment' and deductions entered at 'Deductions from Net Pay'.

Employee Pension Contributions

Pension contributions paid under 'net pay arrangements' in this pay period.

Deductions from Net Pay

The amount of any deductions made from pay this period, after statutory deductions.

Non Tax or NIC Payment

Any payment made to the employee that is not subject to PAYE tax or NICs that has been sent with the 'salary' payment for this period.

Items Subject to Class 1 NIC

Items subject to Class 1 NICs but not taxed under PAYE regulations, excluding pension contributions, in this pay period.

Employee Pension Contributions not Paid under a 'net pay arrangement'

The amount of employee pension contributions paid but not under 'net pay arrangements' in this pay period.

Statutory Maternity Pay (SMP) Year to Date

SMP paid to this employee year to date.

Ordinary Statutory Paternity Pay (OSPP) Year to Date

OSPP paid to this employee year to date.

Statutory Adoption Pay (SAP) Year to Date

SAP paid to this employee year to date.

Additional Statutory Paternity Pay (ASPP) Year to Date

ASPP paid to this employee year to date. If you have paid any, you should also include the following four fields from the ASPP claim form SC7, SC8, SC9, SC10 or equivalent.

Partner Surname or Family Name

You must include the name of the partner if you are including an ASPP payment in this FPS (you only need to send this information once).

Partner Forename or Given Name

You must include the forename if you are including partner details (you only need to send this information once).

Partner Second Forename or Given Name

You may include the partner's second forename (you only need to send this information once).

Partner National Insurance Number

Include the partner's National Insurance number if you know it (you only need to send this information once).

Benefits Taxed via Payroll year to date

The value of benefits in kind on which PAYE has been operated via the payroll, to date, in this employment, within the tax year.

Employee Pension Contributions paid under 'net pay arrangements' year to date

The amount of pension contributions your employee paid under the 'net pay arrangements', to date, in this employment, within the tax year.

Employee Pension Contributions not paid under a 'net pay arrangement' year to date

The amount of pension contributions that are not paid under the 'net pay arrangements', to date, in this employment, within the tax year.

On Strike

Indicate 'Yes' if your employee's pay has been reduced due to being on strike during this pay period.

Unpaid absence

Do not complete this field at present.

Pay and deductions: the basics

PAYE for special types of pay

Maternity, paternity, adoption, sickness

Expenses and benefits

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Employer Payment Summary (EPS)

If no payments to employees are made within a pay period, or you want to recover statutory payments, Construction Industry Scheme (CIS) deductions suffered or NICs Holiday, you must send an EPS. You must include in the EPS the employer information described at the start of this guide, and the information below as appropriate.

If this is your first EPS since starting to send PAYE information in real time you must include the year to date figures for any recovered payments in the same tax year.

Information to be included in an EPS

Field name

What you must put in this field

No Payment for Period

'Yes' if you have made no payments to employees or directors for an earlier period of one or more complete tax months and there was no FPS made.

You must submit an EPS and indicate no payment is due and show dates in 'no payments due' fields after the end, but within 14 days of, the end of the tax month. 

For example, if you didn't pay anyone between 6 April and 5 May you should send the EPS between 6 May and 19 May.

From April 2014 you can submit 'no payment' dates for the current tax month, as well as for an earlier period.

No payment dates from

If you have set the 'No payment for period' field to 'Yes', enter a start date of the 6th of the first month in which no payments were made.
For example, if you didn't pay anyone between 6 April and 5 May you should enter 6 April here.

No payment dates to

If you have set the 'No payment for period' field to 'Yes', enter the date of the last day in the preceding tax month. This date must always be 5th as a tax month always ends on the 5th of a calendar month.
For example, if you didn't pay anyone between 6 April and 5 May you should enter 5 May here.

Period of inactivity from

If you know - for a future period of one or more (but up to a maximum of six) complete tax months - you will have no paid employees or directors (so you won’t be making an FPS), you can send an EPS now to let HMRC know you won’t be sending an FPS for any of these future months. Enter the start date of the first tax month of your 'period of inactivity'. This date must be the 6th of the calendar month, as a tax month always starts on the 6th of a calendar month.

If you submit an EPS to indicate that you won't have to make payments for a particular period, but then send an FPS within that period of inactivity, the period of inactivity will be cancelled from then on. You must submit an FPS in the next tax month, or submit an EPS, to reset the period of inactivity, as appropriate.

For example, if you've submitted an EPS to report a period of inactivity between 6 October and 5 April but then send an FPS to report a payment to an employee on 16 January. The period of inactivity will be cancelled for the period 6 February to 5 April. You must send FPS for the following tax months if you continue to pay the employee - or, if you won't be making any payments, you must submit an EPS to indicate a period of inactivity from 6 February to show the tax months that you won't be sending an FPS.

From April 2014 you can submit an EPS that only contains a period of inactivity, without the need to include any financial information as well.

Period of inactivity to

Enter the date of the last day of your period of inactivity. This date must be the 5th of the relevant calendar month as a tax month always ends on the 5th of a calendar month.

For example, if you know in July that you will have no paid employees or directors between 6 August and 5 December you should enter 5 December here.

Where the period of inactivity runs to the end of the tax year, 5 April, remember to set the ‘Final Submission for Year' indicator to 'Yes' if this is the final report for the year.

SSP Recovered (Value of Statutory Sick Pay recovered year to date) - to be removed from the 2014-15 EPS

The total amount of SSP you have recovered year to date.

From April 2014 this field doesn't appear on the EPS for 2014-15 onwards, as it no longer applies.

SMP Recovered (Value of Statutory Maternity Pay recovered year to date)

The total amount of SMP you have recovered year to date.

OSPP Recovered (Value of Ordinary Statutory Paternity Pay recovered year to date)

The total amount of OSPP you have recovered year to date.

SAP Recovered (Value of Statutory Adoption Pay recovered year to date)

The total amount of SAP you have recovered year to date.

ASPP Recovered (Value of Additional Statutory Paternity Pay recovered year to date)

The total amount of ASPP you have recovered year to date.

NIC Compensation on SMP (Value of NIC Compensation on Statutory Maternity Pay year to date)

Any compensation you are entitled to claim in addition to the SMP you have recovered year to date.

NIC Compensation on OSPP (Value of NIC Compensation on Ordinary Statutory Paternity Pay year to date)

Any compensation you are entitled to claim in addition to the OSPP you have recovered year to date.

NIC Compensation on SAP (Value of NIC Compensation on Statutory Adoption Pay year to date)

Any compensation you are entitled to claim in addition to the SAP you have recovered year to date.

NIC Compensation on ASPP (Value of NIC Compensation on Additional Statutory Paternity Pay year to date)

Any compensation you are entitled to claim in addition to the ASPP you have recovered year to date.

CIS Deductions Suffered (Value of CIS deductions suffered year to date)

If you are a limited company that has had CIS deductions made from payments received for work in the construction industry, enter the total amount of CIS deductions suffered year to date.

NICs Holiday - to be removed from the 2014-15 EPS

The total amount of employer Class 1 NICs you are entitled to withhold in the tax year to date. Only applies to employers who have successfully applied for the Regional Employer NICs Holiday for New Businesses scheme.

From April 2014 this field doesn't appear on the EPS for 2014-15 onwards, as it will no longer apply.

From April 2014 - Information to be included in an EPS
Field name What you must put in this field
Name of account holder Enter the full name of the relevant account to which any PAYE repayment is to be sent.
Account number Enter the 8 digit account number of the relevant account to which any PAYE repayment is to be sent.
Branch sort code Enter the 6 digit sort code of the relevant account to which any PAYE repayment is to be sent.
Building society reference Enter the appropriate Building Society reference if this is applicable.
Employment Allowance Indicator Indicate 'Yes' if you are eligible to claim the annual allowance of up to £2000, which will be offset against payments of your Class 1 secondary NICs, as they are due to be paid to HMRC from the PAYE scheme on which you wish to claim the allowance.

Once you have indicated that you qualify for the allowance by selecting ‘Yes’, the claim for the allowance will be retained on that PAYE scheme until such time as you report that you cease to qualify, which you would do by selecting 'No'.
A selection (‘yes' or 'no') only needs to be made on one EPS, it does not need to be repeated on each EPS and does not need to be resubmitted at the start of each tax year.

If you want to claim a PAYE overpayment but your software does not have the EPS facility to report your bank details, you should write to HMRC's Employer Office with the information.

Employment Allowance: up to £2,000 off your Class 1 NICs on the GOV.UK website (Opens new window)

Contact HMRC's Employer Office

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Expenses, benefits and cars

You may need to send reports if you provide expenses or benefits - see the link at the end of this section. You must submit a P46 (Car) when you first provide an employee with a car which is available for private use, and again when you either provide them with an additional car or withdraw their car without replacing it.

Completing forms P9D, P11D and P11D(b)

Reporting company cars on form P46 (Car)

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