What an FPS contains
An FPS covers one payday. For each person paid, it carries the pay for the period, any payrolled benefits, Income Tax, employee and employer National Insurance, student and postgraduate loan deductions and year-to-date figures, plus starter and leaver details. HMRC's guidance requires NI details for pay of £96 a week or more, and an Earnings at the LEL figure that leaves out pay below the lower earnings limit.
HMRC adds the FPS figures for a tax month to get your PAYE bill, then takes off anything you claim on an Employer Payment Summary.
When an FPS can be late
On or before payday is the rule. HMRC's late reporting table lists the exceptions:
| Situation | Report by |
|---|---|
| Pay under £96 a week, short service, or piecework | Within 7 days of paying the employee |
| Expenses or benefits subject to NI only | Within 14 days of the end of the tax month |
| Non-cash payments such as vouchers | The 19th of the tax month after the payment |
| Overseas expatriate employees, third-party payments | The 19th of the tax month after the payment |
| A correction to an earlier FPS | Your next regular FPS or an extra FPS |
| A reasonable excuse | As soon as possible, with late reporting code G |
So a café that pays a weekend helper £80 cash on Sunday 4 October 2026 can include that payment in an FPS up to Sunday 11 October. Its salaried staff paid on 30 October still need their FPS by 30 October.
Payslip and FPS should match
The payslip is the employee's copy of the same numbers. Gross pay, tax, NI and the year-to-date lines on it should equal the employee's record on that day's FPS, and the tax code and NI letter printed on it should be the ones the FPS used. A payslip made from different figures than the FPS creates a mismatch the employee will see on their personal tax account.
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Related terms
Questions
When is the FPS deadline?
On or before the day you pay your employees, even if you pay HMRC quarterly. A few situations allow later reporting, such as pay under £96 a week, which can be reported within seven days.
Do I send an FPS if I paid nobody this month?
No. With no payday in a tax month you send an Employer Payment Summary by the 19th of the following tax month instead, so HMRC knows nothing is due.
How do I fix a mistake on an FPS?
Correct it on your next regular FPS or send an additional FPS, as HMRC's late reporting table allows, with the corrected year-to-date figures so HMRC's totals for the employee come out right.
Sources
- HMRC: Payroll information to report to HMRC (read 8 October 2026)
- GOV.UK: Running payroll, reporting to HMRC (FPS) (read 8 October 2026)
Figures are for the 2026/27 tax year unless the text says otherwise. This page explains a payroll term; it is general information, not tax or legal advice.