This a reminder for all employers this December to ensure that you follow HMRC's guidelines on reporting your usual pay date through RTI regardless of whether or not your employees are being paid early for Christmas or if your pay date falls on a bank holiday.
For example, if your normal pay date is the last working day of the month, but you are paying your employees early for Christmas, say on the 23rd of December 2022, then you must ensure you report on the 30th of December 2022 (your usual pay date) on your FPS RTI submission.
This is to ensure that any universal credit claims of your workforce are unaffected, as HMRC will ask you to update the date on your FPS and resubmit your RTI if an issue with an employee earning period occurs.
See more on the HMRC website.
Find out more about Marc Taylor