Reporting payroll information correctly

HMRC has confirmed that the real-time information (RTI) full payment submission (FPS) must be submitted on or before the date that the employee is paid unless the normal payment date falls on a non-banking day – Saturday Sunday or bank holiday. Then payment is made on the last working day before the regular payday or the next working day. 

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 when an employee who is normally paid on the 26th monthly but is paid on the 25th in October 2019 (as the 26 October is a Saturday which is a non-banking day) the employee must have 26 October reported as the payment date.