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HMRC has confirmed that employers that pay their employees earlier than usual over the Christmas period should report their normal payment date on their full payment submission (FPS).
For example, if employees are paid on 18 December but the normal payment date is 31 December, the employer should report the payment date as 31 December and ensure that the FPS is submitted on or before this date. This will help protect employees’ eligibility for universal credit, because reporting an early payment could affect further entitlements.
Further information will be included in the December Employer Bulletin.
