November 8th, 2019.

HMRC has highlighted to employers the importance of submitting the RTI Full Payment Submissions (FPS) on time. The FPS must be submitted on or before the date the employee is paid, this is the payday, unless the normal payment date falls on a non-banking day (Saturday, Sunday or bank holiday).

When a regular payday falls on a non-banking day payment is made on the:

• last working day before the regular payday

• next working day after the regular payday

For PAYE purposes the payment may be treated as having been made on the regular payday. This is also the date that should be reported on the FPS as the ‘payment date’ even if the actual payment is made slightly earlier or later. For example, where an employee who is normally paid on the 26th monthly but is paid on the 25th in October 2019 (as the 26 October was a Saturday which is a non-banking day) the employee must have 26 October reported as the payment date. For National Insurance contributions purposes the payment must be treated as if it had been made at its regular time, if the actual and regular payment days are in the same tax year.

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