FPS and EPS Information

Front

Pay information included in an FPS

Back

Salaries of each employee and the net salary being paid to them.

Front

Deadline to send EPS

Back

By the 19th of the following tax month.

Front

They must run their payroll using computerised payroll software.

Back

Correct registration requirement for employers.

Front

Tax on deductions from an employee’s gross pay on which tax is not due.

Back

Tax relief

Front

The amount an employee receives after all deductions.

Back

Net pay

Front

A combination of a number and a letter representing how much free pay an employee is entitled to.

Back

Tax code

Front

Statutory deductions include student loan, PAYE, NIC, and pension.

Back

Statutory deductions are legally required deductions from pay.

Front

The form that tells HMRC about expenses and benefits an employee has received in the year.

Back

P11D

Front

The online submission that should be made if the employer has not actually paid anyone in the tax month.

Back

EPS (Employer Payment Summary)

Front

The online submission of pay information to HMRC on, or before, a pay day.

Back

FPS (Full Payment Submission)