What is a full payment submission?
Answered 17 March 2026
What is a Full Payment Submission (FPS)?
HMRC Guidance / Practice
A Full Payment Submission (FPS) is a submission made by employers to HMRC under the Real Time Information (RTI) system each time they pay an employee.
When it must be submitted: Employers must submit an FPS each time they pay an employee, whether this is weekly, monthly or any normal payroll date.
Mandatory information required in each FPS:
- Employer information: HMRC office number, PAYE reference, Accounts Office reference, and the income tax year to which the submission relates
- Scheme information: particularly when an employer has ceased
- Employee information: title, surname/family name, forename, second forename, date of birth, gender, and full address including postcode (full address is only mandatory for new starters or where the NINO is unknown)
- Payroll ID: current payroll ID (including old payroll ID if any changes have been made)
- Employment starter information: for new employees, including start dates
- Employment leaver information: date the employment ended, including any payment after leaving
Additional information included in the FPS: The FPS also contains full details relating to NICs and deductions made by the employer, such as NICs, tax, student and/or postgraduate loan repayments, and Statutory Payments (e.g. Statutory Sick Pay and Statutory Maternity Pay).
Viewing FPS submissions: HMRC's EBS function "View Employer RTI Submissions" can be used to look at a summary of FPS, Employer Payment Summary (EPS), and Earlier Year Update (EYU) submissions made by an employer via the RTI Service.
Correcting previous years: After 19 April following the end of a tax year, an employer cannot submit an FPS for the closed year. From April 2021, the Earlier Year Update (EYU) is no longer a valid submission type; employers must instead correct payroll data for 2020–21 and future tax years by sending a further year-to-date FPS.
Citation sources
Employers will submit a Full Payment Submission (FPS) each time they pay an employee, whether this is weekly, monthly or any normal payroll date. The employer must provide the following mandatory information in each FPS: Employer information (HMRC office number, PAYE reference, Accounts Office reference and the income tax year to which the submission relates) Scheme information - in particular when an employer has ceased Employee information (title, surname or family name, forename, second foren
You can use EBS function View Employer RTI Submissions to look at a summary of Full Payment Submission (FPS), Employer Payment Summary (EPS) and Earlier Year Update (EYU) submissions that an employer has made by the RTI Service. You can retrieve this submission data by using either the: date the submission was received by the RTI Service pay period that the RTI submission relates to. You will only be able to view submissions using the View Employer RTI Submissions where an employer has an RTI Jo
After the 19 April, following the end of the tax year, an employer cannot submit an FPS for the closed year. Where an employer needs to submit FPS details for a previous year or amend year to date FPS figures for a previous year they can only do this by submitting an EYU. The EYU must only show the difference between the year to date figure on the final FPS and what the figure should be. From April 2021 the Earlier Year Update (EYU) will no longer be a valid submission type. Employers should cor