Paying employees early over the festive period
HMRC warning that an FPS payment date must stay the normal pay date when wages are run early at Christmas.
RTI data is shared with the Department for Work and Pensions, and Universal Credit uses that feed to calculate awards. If you run payroll early for Christmas, the Payment Date on the FPS must still be the employee’s normal pay date rather than the day you pressed submit, or an employee’s Universal Credit can be miscalculated through no fault of their own.
This was an HMRC employer-guidance issue in 2018.
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