What is an RTI Submission?
HM Revenue and Customs (HMRC) needs to receive information on what you have paid your employees. They require that information through Real-Time Information (RTI) and is submitted to HMRC on or before the date you pay your employee(s). There are 2 types of RTI. A Full Payment Submission (FPS) and an Employer Payment Summary (EPS).
Full Payment Submission (FPS)
Our software sends a Full Payment Submission (FPS) to HM Revenue and Customs (HMRC) about payments you have made to your employees and what deductions you have made. You must include everyone you pay, even if they get less than £120 a week. 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 maybe 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 December but your normal pay date is 31st December, you need to set the payment date as 31st December. You would send the FPS on or before the 31st December.
This protects your employee's eligibility for Universal Credit as reporting early could affect further entitlements.
Employer Payment Summary (EPS)
An Employer Payment Summary (EPS) needs to be sent to HMRC for the following reasons:
Statutory Payment Recovery - reclaim statutory maternity, paternity, adoption, parental bereavement or shared parental payments.
Apprenticeship Levy - If you need to tell HMRC that you need to pay the apprenticeship levy.
Employment Allowance Claim - submitted once a year.
Create a No Payment - occasionally you may need tell HMRC when you haven't paid any employees during a whole tax month.
Scheme Ceased - tell HMRC that you no longer require the PAYE scheme and not to expect any more submissions from your company.
The statutory payment recovery and apprenticeship levy EPS is automatically generated for you if those apply for that tax month.
You need to send an EPS by the 19th of the following tax month for HMRC to apply any reduction (for example statutory pay) on what you owe for PAYE.
The tax month starts on the 6th and finishes on the 5th.
HMRC further guidance about the EPS can be found here: Reporting to HMRC: EPS.
What confirmation do I get after I have submitted an FPS or EPS?
If your FPS or EPS has been received by HMRC you will see Accepted in the status field.
If the status shows failed, HMRC have rejected the FPS or EPS. Please see our guide RTI Errors to see reasons HMRC may reject it.
You should also receive an email confirmation from HMRC.
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 you make a late FPS, see our article Sending a Late FPS or EPS and also read the GOV.UK guide on payroll.
If HMRC receive 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.