A Full Payment Submission (FPS) is a report sent to HM Revenue and Customs (HMRC) about payments and deductions made to employees every time they are paid. All workers paid, even if they get less than £120 a week or are only paid for a short period of time need to be included if you are running a PAYE scheme. You can find more information about FPS here: Reporting to HMRC.
Shape sends the required information including the following:
You have a new employee
An employee leaves
Start paying a workplace pension
Last report of the year
An employee changes their address.
There may be other changes that you need to report. Further HMRC guidance can be found here: Reporting Employee Changes.
You need to send the FPS on or before the contractual payment day. Failure to do so can lead to penalties from HMRC.
If you pay employees earlier than the contractual pay date, for example, employees are paid on the 25th of the month, but the 25th falls on a Saturday, and you pay the employees on the Friday, you must send the FPS by 11.59pm on Friday 24th. The pay date remains the same for the FPS but HMRC should receive the FPS on or before the date you have paid the employee.
Reporting payments made early over Christmas
Some employers pay their employees early for Christmas. If you do pay early, you must report the normal payment date on the Full Payment Summary.
For example: if you pay on the 17th of December but your normal pay date is the 31st of December, you need to set the payment date as 31st December. You would send the FPS on or before the 31st of December.
This protects your employee's eligibility for Universal Credit as reporting early could affect further entitlements.
What confirmation do I get after I have submitted an FPS?
If your FPS has been received by HMRC you will see Accepted in the status field along with a sent and accepted by HMRC time and date.
You should also receive an email confirmation from HMRC.
My FPS has failed? What does it mean?
If the status shows failed, HMRC has rejected the FPS. The most common reason is an authentication error. Please see our guides within HMRC RTI Errors to see possible reasons HMRC may reject it.
Where can I view my submissions in Shape Payroll?
All submissions can be found in the side menu under HMRC -> RTI Submissions. You can also link to this page from RTI Submissions on your homepage and any outstanding submissions will show as below.
When can I view my submissions in my HMRC account?
Submissions show up as a balance in your account at different times depending on when you submit them. To view the full breakdown of what was submitted to HMRC, you will need to view the details in Shape Payroll under HMRC -> RTI Submissions.
If you make a Full Payment Submission (FPS) on time, your balance will be updated by the 12th of the next month.
If HMRC receives an Employer Payment Summary (EPS) between the 20th and the 5th of the month, your balance will be updated by the 12th of the next month.
If they receive an EPS between the 6th and the 19th of the month, your balance will be updated within 1 day.