Payroll information to report to HMRC
Source: gov.uk (2025-05-02)

Find out what to put in your Full Payment Submission (FPS) and Employer Payment Summary (EPS) if you're paying employees through PAYE.

As an employer running payroll (https://www.gov.uk/running-payroll), you need to report your employee’s pay, any payrolled benefits (https://www.gov.uk/guidance/paying-your-employees-expenses-and-benefits-through-your-payroll), and deductions in a Full Payment Submission (FPS) (https://www.gov.uk/running-payroll/reporting-to-hmrc) on or before their payday (unless an exception (https://www.gov.uk/running-payroll/fps-after-payday) applies).

You will also need to send an Employer Payment Summary (EPS) (https://www.gov.uk/running-payroll/reporting-to-hmrc-eps) by the 19th of the following tax month for HMRC to apply any reduction (for example, statutory pay) on what you’ll owe from your FPS.

If you’ve not paid any employees in a tax month, send an EPS instead of a FPS.

Your payroll software may have different names for the fields below.

Employer information

Report these in every FPS and EPS.

Include these if they apply to your business.

Employee information

Report this information in a FPS every time you pay an employee.

Pay and deductions

Report information about each employee’s pay and deductions in a FPS.

Pay and deductions made this period

Year to date totals

If you’ve employed the same person more than once in a tax year, report for their current employment only.

Pension deductions

Statutory maternity, paternity, adoption, shared parental and neonatal care pay

If you pay benefits through payroll

Enter this information if you’ve agreed with HMRC to tax benefits through payroll (https://www.gov.uk/paying-your-employees-expenses-and-benefits-through-your-payroll), instead of reporting in the normal way (https://www.gov.uk/employer-reporting-expenses-benefits/reporting-and-paying).

Employee pay information

Report details of each payment you make an employee in a FPS.

Late reporting reason

If you send a FPS after your employee’s payday (https://www.gov.uk/running-payroll/fps-after-payday), let HMRC know why in the ‘Late reporting reason’ field.

If HMRC disagrees or you do not send a FPS or EPS, they may send you a filing notice through PAYE Online (https://www.gov.uk/paye-online) or your commercial payroll software package. Penalties for late reporting (https://www.gov.uk/what-happens-if-you-dont-report-payroll-information-on-time) started from 6 October 2014.

National Insurance

Include information about National Insurance (https://www.gov.uk/national-insurance-rates-letters) in your FPS when you pay an employee £96 or more a week.

For employees paid less, you only need to include this information if you’re not required to report their earnings for tax (for example, you’re an overseas employer that does not need to pay tax in the UK).

Report this National Insurance information when you pay a director (https://www.gov.uk/employee-directors).

EPS: what to report

Send an EPS (https://www.gov.uk/running-payroll/reporting-to-hmrc-eps) by the 19th to claim any reduction on what you’ll owe HMRC (for example, statutory pay) from your FPS sent the previous tax month. If you’ve not paid any employees in a tax month, send an EPS instead of an FPS.

Include your employer information (#employer-information) as well as the information below.

Reclaiming statutory pay for parents and Construction Industry Scheme deductions

Fill in these fields in your EPS if you:
- reclaim statutory maternity, paternity, adoption, shared parental bereavement and neonatal care pay (https://www.gov.uk/recover-statutory-payments) — you can reclaim 92%, or 108.5% if your business qualifies for Small Employers’ Relief
- made Construction Industry Scheme (CIS) deductions (https://www.gov.uk/what-you-must-do-as-a-cis-contractor/pay-cis-deductions-to-hmrc) and you are a Limited Company
If you run more than one payroll under the same PAYE employer reference, include the total amount of reductions for all those payrolls.

You did not pay any employees in a period

Send an EPS with the following information by the 19th after the tax month you did not pay any employees. The tax month starts on the 6th. Do not send an FPS.

Claim Employment Allowance

You could get up to £10,500 a year off your National Insurance if you claim Employment Allowance (https://www.gov.uk/claim-employment-allowance).

Report Apprenticeship Levy

Employers who have an annual pay bill greater than £3 million need to tell HMRC about their Apprenticeship Levy (https://www.gov.uk/guidance/pay-apprenticeship-levy). This also applies to connected employers who have a total annual pay bill of more than £3 million, under the rules for connected companies and connected charities.

New employees

When an employee starts working for you (https://www.gov.uk/new-employee), register them with HMRC by including this information in your FPS the first time you pay them.

There are special rules for what to fill in if you:
- pay a workplace pension (https://www.gov.uk/what-payroll-information-to-report-to-hmrc#workplace-pensions)
- take on an employee seconded from abroad (https://www.gov.uk/new-employee-coming-to-work-from-abroad)
When an employee leaves

Report this information when an employee leaves (https://www.gov.uk/employee-leaving) or if you close your PAYE scheme (https://www.gov.uk/stop-employing-staff).

Workplace pensions

Report this information when you’re paying a workplace pension (https://www.gov.uk/workplace-pensions-employers) or annuity.

End-of-year or final reports

You’ll need to complete certain annual reports and tasks (https://www.gov.uk/payroll-annual-reporting/overview) to prepare for the next tax year, which starts on 6 April.

Report this information in your final FPS or EPS of the tax year (https://www.gov.uk/payroll-annual-reporting/send-your-final-payroll-report). You will also need to fill in the relevant fields if it’s your last report because you’re closing your PAYE scheme (https://www.gov.uk/stop-employing-staff).