Reporting PAYE in real time

This section is for you if you are an ‘online filer’.

As explained in our filing options section, ‘Real Time Information’ (RTI) is a system which sees employers having to report Pay As Your Earn (PAYE) information to HM Revenue & Customs (HMRC) on or before their employees’ pay day. In other words, the information must be reported in ‘real time’.

If you are online filing, the information is submitted automatically to HMRC online via payroll software – our ‘RTI software’ section tells you more about the software (some of which is free) that is available to run your payroll, and which is suitable for RTI.

The main submissions that you make to HMRC under RTI using your payroll software are:

Full Payment Submission (FPS)

You report your employee's pay information by sending an FPS. An FPS also tells HMRC the amount of tax and National Insurance contributions (NICs) that you have deducted from their pay.  HMRC will expect you to pay this to them in full on the normal monthly/quarterly due date.

Employer Payment Summary (EPS)

If no payments to employees are made within a pay period, or you want to recover statutory payments, or claim the Employment Allowance for example, you may need to send an EPS.

What information can I find in this section?

Use the links below to see go to more detailed information about the online filing process.

New starters – we look at the starter procedure in our ‘taking on a new employee’ section.

Ongoing payroll tasks – we look at FPS and EPS in more detail

Employee leaving – there is a set procedure for sending information to HMRC about an employee that is leaving your employment and giving the employee a form P45.

RTI Glossary – RTI is full of acronyms!

There are also several end-of-year tasks to be aware of. For example, certain forms need to be completed by employers after the end of the tax year. We look at these requirements in more detail in our dedicated ‘end of year’ section.

For information on penalties under RTI, for example for not doing payroll tasks at the correct time, or not doing them accurately, go to our getting things wrong section.

Some employers are able to submit their RTI information on paper rather than online. See our paper filing section for more details about who qualifies for paper filing.

Real Time Information (RTI) factsheet →