HMRC eased reporting PAYE information in real time, in 2019, and so employers can continue to opt to pay employees early over the Christmas period.

If you do pay early, you should still report your normal or contractual payday as the payment date on your Full Payment Submission (FPS) and ensure that the FPS is submitted on or before this date.

For example, if you pay on Friday 15 December 2023 but the normal or contractual payment date is Friday 29 December 2023, you will need to report the payment date on the FPS as 29 December 2023 and ensure the submission is sent on or before 29 December 2023.
This will help to protect your employees’ eligibility for Universal Credit, as reporting the payday as the actual payment date may affect current and future entitlements.

The overriding PAYE reporting obligation for employers is unaffected by this exception and it remains that you must report payments on or before the date the employee is paid.

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