HMRC know that some employers pay their employees earlier than usual over the Christmas period, for example the business may close for Christmas and New Year.
If you do pay early, please report your normal payment date on your Full Payment Submission (FPS).
For example: if you pay on 18 December 2020 but your normal payment date is 31 December 2020, please report the payment date as '31 December 2020'. In this example the FPS would need to be sent on or before the 31 December 2020.
Doing this will help protect your employees’ eligibility for Universal Credit, because reporting an early payment could affect further entitlements.
For further information please visit the GOV.UK website.