The FPS Liability When you submit your FPS, you can see the total liability due to HMRC for the current pay period you are submitting. This liability is made up of the following information: PAYE + Employer's NIC + Employee's NIC + Student Loan + Postgraduate Loan You can see a breakdown of this liability per employee when you submit the FPS, as well as an overall total for your employees.  TIP: If you're submitting an FPS Adjustment, the liability might calculate slightly differently. How does an FPS adjustment work?
Background information In addition the liability that you can see when submitting the FPS, other key information about your employees and their pay is included in the background of the FPS. This includes information such as: - The employee's forename and surname
- Date of Birth
- National Insurance Number and Category
- Tax Code
- Payment date and pay frequency
- Tax week number
 NOTE: The week number on your submission is the last week of the tax period you processed and are submitting. For example the first fortnightly pay run of the year says week 2, even if your process date was in week 1. - Payment details for this period, including:
- Taxable Pay
- Tax Paid
- Deductions
- Employees and Employers NIC
- Year to Date values for the following:
- Taxable Pay
- Total Tax Paid
- Total Student and Postgraduate Loans paid
- Benefits in Kind
- Earnings for NI
- Employee and Employer's NIC
- Statutory Payments
NOTE: This list is not exhaustive and is indicative of what is included. Any other details required by HMRC will be included on your FPS. If required by the Home Office, HMRC or for another reason, you can access decrypted FPS information through your payroll software. To find out more, visit the accessing decrypted FPS files article.
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