National Insurance and State Pensions

4. Filing Records with HMRC

Under the new ‘Real Time Information’ (RTI) system, you report payroll information to HMRC each time you pay your employees at the time you pay them. To submit RTI reports yourself, you must register for HMRC’s PAYE Online and submit PAYE reports using the compatible payroll software or HMRC’s PAYE tools. Alternatively, you can use the services of an accountant or payroll bureau.

4.1 You must keep records for all staff regardless of how much they earn or how often you pay them. You will need details of gross pay, PAYE and NICs deducted, statutory maternity, paternity and adoption pay and statutory sick pay (see 6).

  • Prepare a P11 for each employee at the start of the tax year or when they start working for you to record the expenses and benefits.
  • You must also record payments on form P32 or in the payslip booklet P30BC.

4.2 File the following online (see margin note) or using your accountant or payroll bureau:

  • Full Payment Submission (FPS) – (sent everytime you pay employees) including how much each employee has been paid, details of deductions made such as tax and NICs and start and leave dates if applicable.
  • Employer Payment Summary (EPS) – to report reductions in what you have to pay HMRC or that you haven’t paid any employees in that pay period.Depending on the circumstances, you may need to submit other reports to HMRC.

4.3 You have the following obligations when taking on new employees:

4.4 Give all employees still working for you at the end of the tax year the following documents by the following deadlines:

  • Form P60 showing how much PAYE and NICs were paid, by 31 May.
  • Where applicable a form P11D or P9D, showing the employees’ benefits and expenses in the tax year, by 6 July.

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