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 of payroll reporting which sees employers having to report information to HM Revenue & Customs (HMRC) on or before their employees’ pay day.

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 Summary (FPS)

You report your payroll information by sending Full Payment Submissions. An FPS tells HMRC the amount of tax and National Insurance contributions (NICs) that you have deducted from your employees' pay. This is the amount HMRC will expect you to pay 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.

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

RTI Glossary

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.

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