UK payroll glossaryReal Time Information

What is RTI? Real Time Information reporting for PAYE

Definition

RTI, Real Time Information, is the way UK employers report PAYE to HMRC: every time you pay an employee, you send a Full Payment Submission (FPS) on or before payday. When you need to claim reductions or tell HMRC nothing was paid, you also send an Employer Payment Summary (EPS) by the 19th of the following tax month.

Lay out a payslip from the figures your payroll reported to HMRC.

Make the payslip for the same payday

Updated 8 October 2026 · Approved by PayDocs, 8 October 2026

What RTI changed

Before RTI, employers reported pay to HMRC once a year. Under RTI the report travels with each payroll run, so HMRC knows each employee's pay and deductions within days. Anyone you pay counts: GOV.UK says to include everyone, even if they get less than £96 a week.

RTI has two messages, both sent from payroll software (HMRC's free Basic PAYE Tools is one option):

Full Payment Submission (FPS): pay, payrolled benefits and deductions for each employee, on or before the payday.
Employer Payment Summary (EPS): reclaims and claims that reduce what you owe, or a nil return for a month with no pay, by the 19th of the next tax month.

HMRC can send a late filing notice and charge a penalty when an FPS is missing or late without a valid reason.

One month of RTI for a household employer

You employ a nanny paid monthly on the 25th. For the payday of Friday 25 September 2026:

Run payroll and send the FPS on or before 25 September.
If you claim Employment Allowance or reclaim statutory pay, send an EPS by 19 October.
The tax month runs 6 September to 5 October, so the PAYE and NI are due to HMRC by 22 October if you pay electronically (a cheque must arrive by the 19th).

You can see what you owe from your FPS online from the 10th of the following tax month, so check the figure before you pay.

How RTI touches the payslip

Nothing on a payslip says RTI, but every figure on it should match what the FPS sent for that payday: gross pay, tax, National Insurance, student loan and the year-to-date totals. When the two disagree, correct the payroll and send the fix on your next FPS so the payslip and HMRC's record line up again. PayDocs lays out a payslip from your figures; it does not send anything to HMRC.

Questions

Does every employer have to use RTI?

Every employer running PAYE reports through RTI, including household employers with one nanny. You send the FPS from payroll software; HMRC's Basic PAYE Tools is free for small employers.

Can I send an RTI submission after payday?

Only in the cases HMRC lists, such as pay under £96 a week, short service or piecework, which can be reported within seven days of paying. Otherwise a late FPS needs a reasonable excuse and late reporting code G.

Is RTI the same as the FPS?

Not quite. The FPS is the main RTI message, sent with every payday. RTI is the whole reporting system, which also includes the EPS for reclaims, allowances and months with no pay.

Sources

HMRC: Payroll information to report to HMRC (read 8 October 2026)
GOV.UK: Running payroll, reporting to HMRC (FPS) (read 8 October 2026)
GOV.UK: Running payroll, Employer Payment Summary (EPS) (read 8 October 2026)
GOV.UK: Pay employers' PAYE (read 8 October 2026)
HMRC: How to use Basic PAYE Tools (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.