Some employers pay their employees earlier than usual over the Christmas period. This can be for a number of reasons, for example, during the Christmas period the business may close, meaning workers need to be paid earlier than normal.
If you do pay early over the Christmas period, please 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 20 December 2024 but your normal payment date is 31 December 2024, please report the payment date as 31 December 2024. In this example the FPS would need to be sent on or before 31 December 2024.
Doing this will help to protect your employees’ eligibility for income-based benefits such as Universal Credit, as an early payment could affect current and future entitlements.
The overriding PAYE reporting obligation for employers is unaffected by this exception and remains that you must report payments, on or before the date the employee is paid.
For further information please select the following link: Running payroll: Reporting to HMRC: FPS - GOV.UK