Legislation
Universal credit and FPS reporting
Date
Ongoing requirement
Summary
Employers need to follow HMRC’s guidance to send the FPS on or before your employees’ payday and enter the usual date that you pay your employees, even if you pay them earlier or later. For example, if you pay your employees early because your usual payday falls on a Bank Holiday, you should still enter your regular payday.
If this process is followed, then the issue of double monthly earnings in one Universal Credit assessment period can be avoided.
Payroll Legislation Guide
November – December 2024 | Autumn Budget edition Do you know the dates of all the complex payroll legislation changes? Are you aware of what you need to do to ensure your…