When you process a payroll, you need to submit a full payment submission (FPS) on or before the date you pay your employees.
However, sometimes you may need to pay your employees on a different date to normal, for example, on a bank holiday.
If you're going to pay employees early due to bank holidays, you still need to use your normal process date.
For example, your normal payday is Friday 3 April, but you're paying your employees early on Thursday 2 April.
Using your normal process date helps to protect your employees' eligibility for Universal Credit where applicable.
If you report a payment date to HMRC that's different to your regular payment date, it can affect their entitlement.
If you're going to pay your employees on the first working day after the bank holiday, process your payroll using your normal process date.
When you send your FPS on a later date than your regular payday, select code G: Reasonable excuse as the reason the FPS is late.
If you use Salary and Supplier Payments to pay your employees, you need to follow some extra steps.
To find out what to do, follow our salary and supplier payments - processing over bank holidays article.