Whenever you pay your employees, you must submit a Full Payment Submission (FPS) to HMRC. 

This sends HMRC the information on your employees pay, as well as year to date information and starter and leaver details. 

There are two parts to the FPS - the liability displayed when submitting the FPS, and the additional information sent in the background. 

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. Read more>

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
• 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 Kiind
  • Earnings for NI
  • Employee and Employer's NIC
  • Statutory Payments

NOTE: This list is not exhaustive and is just to give you an idea 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. Read more>