Dear customer,
Some employers need to pay their employees earlier than usual in December. This can be for several reasons, such as businesses closing during the festive period and needing to pay workers earlier than normal. This is to remind you of the permanent easement on reporting Real Time Information (RTI) that applies during this time.
If you do pay early over the Christmas period, you must report your normal or contractual payment date on your Full Payment Submission (FPS).
For example, if you pay on 20 December 2024 but your normal payment date is 31 December 2024, please report the payment date as 31 December 2024. In this example the FPS would need to be sent on or before 31 December 2024.
Doing this will help to protect your employees’ eligibility for income-based benefits such as Universal Credit, as an early payment could affect current and future entitlements.
HMRC have published important updates and information for employers on GOV.UK, which includes:
| | • | the October Employer Bulletin 2024 which reminds employers of the permanent easement on reporting RTI over the Christmas period | | • | help which can be found in CWG2 where a regular payment is made early at Christmas
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The overriding PAYE reporting obligation for employers is unaffected by this exception and remains that you must report payments, on or before the date the employee is paid.
Yours faithfully
HM Revenue and Customs
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