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Payroll reports requirements

What payroll information to report

You must report your payroll information – which includes all employees’ pay, tax and deductions – to HM Revenue and Customs (HMRC) each time you pay them. This must include payments on standard paydays, and any additional payments or amounts recovered from the employee. You need to report the payment details of all employees you pay, no matter how much you pay them – even those earning below the Lower Earnings Limit (LEL), or those paid just once a year.

There are other reports you’ll need to send in various other situations, for example if you want to recover statutory payments, you pay expenses or benefits, or provide a car.

You report your payroll information by submitting Full Payment Submissions (FPS) and Employer Payment Summaries (EPS). You also use an EPS to tell HMRC if you haven’t paid any employees in a pay period and have no return to make. These submissions and other returns and reports are sent electronically by your payroll system to HMRC.

 This reference table lists the information you need to send to HMRC in the FPS and EPS, and tells you where you can find guidance on how to obtain or calculate the information. It also summarises the other reports you need to send.