PAYE Real Time Information (RTI): Employer filing requirements

Published Thursday 9 July 2026

Table of contents

• What is PAYE RTI reporting?
• Who must submit RTI and what forms to file
• When to submit RTI to HMRC
• How to submit RTI online
• Get started with Xero Payroll for RTI
• FAQs on PAYE RTI reporting

Key takeaways

• Send a Full Payment Submission (FPS) on or before each payday, and use an Employer Payment Summary (EPS) for months with no payroll or when adjustments apply.
• Meet the FPS deadline on payday to avoid late-filing penalties, which range from £100 to £400 depending on how many employees you have.
• File RTI online through HMRC-recognised payroll software to cut errors, get submission receipts, and keep tidy records.
• Correct a mistake in an earlier tax year by sending an additional FPS with the right year-to-date figures, since HMRC has withdrawn the Earlier Year Update.

What is PAYE RTI reporting?

PAYE RTI reporting is the system UK employers use to report payroll data, including pay, tax and National Insurance, to HMRC on or before each payday, rather than once a year. PAYE is the tax system; RTI is how employers report PAYE data to HMRC in real time.

PAYE RTI stands for Pay As You Earn (PAYE) Real Time Information (RTI). All employers must report employee wages, income tax deductions, and National Insurance Contributions (NICs) in real-time to His Majesty's Revenue and Customs (HMRC), using RTI payroll software.

Piloted in 2012 and mandatory for most employers from April 2013, PAYE RTI reporting replaced annual reports, making payroll easier for employers and tax more accurate for employees, reducing the need for bills or refunds at the end of the year.

HMRC's payroll manual has more detail.

Who must submit RTI and what forms to file

All employers must submit to HMRC RTI reporting. The only exception is if none of your employees participate in the PAYE system. That's extremely rare but may apply if all of your employees are under the National Insurance earnings limit, don't have other jobs, and don't receive pensions, company benefits, or benefits such as Jobseeker's Allowance or Incapacity benefits.

Otherwise, you must use HMRC-approved payroll software to submit the following reports. Two forms do most of the work, so here's how they differ:

• Full Payment Submission (FPS): reports what you pay employees and the tax and National Insurance deducted; file it on or before every payday.
• Employer Payment Summary (EPS): reports month-level totals such as no payments or amounts you can recover; file it by the 19th of the following month when it applies.

Full Payment Submission (FPS)

Submit a Full Payment Submission (FPS) to HMRC every time you pay your employees. The FPS includes the employee's payment for the pay period, year-to-date payments, deductions, benefits, taxes, NIC, pension contributions, student loan repayments, and statutory payments. FPS reports also include information about employees who started or left during the pay period.

Employer Payment Summary (EPS)

File an EPS if you don't make any payments to employees during a tax month – the Employer Payment Summary (EPS) shows year-to-date calculations without any individual employee details.

If you overpaid, you can use the EPS to recover statutory payments or NIC compensation on statutory payments. In that case, file the EPS for each month or quarter in which you paid recoverable amounts.

Final submission for the tax year

Employers must file a final real-time PAYE report if they stop being an employer or annually on or before the last day of the tax year, 5 April. To do so, just mark "final report" on your last FPS or EPS of the year.

Earlier Year Update (EYU)

HMRC has withdrawn the Earlier Year Update (EYU). To correct an earlier tax year now, send an additional FPS with the correct year-to-date figures, which overwrites the original submission. HMRC sets out the method in its guidance on correcting your FPS or EPS. If you spot another error, file a further FPS with the updated figures.

NINO Verification Request (NVR)

In the past, employers could make verification requests for National Insurance Numbers through the RTI system. As of 2025, HMRC has withdrawn the NVR service. To verify numbers, reach out to HMRC directly.

Government resources cover how to run payroll and file HMRC reports. You can also see what's involved in running payroll from start to finish.

When to submit RTI to HMRC

With RTI submissions, HMRC requires an FPS every time you run payroll, and there are penalties for filing late. If you don't pay employees, you must file an EPS report promptly, but you have more flexibility if using an EPS to correct a mistake.

Take a more detailed look at when to submit RTI reports, exceptions to the rules, and what happens if you're late.

On or before rule

The RTI submission deadline for FPS reports is on or after the day you run payroll. For example, if you pay employees on Friday, you must file the report on or before Friday. The final report is due on or before 5 April for the previous tax year – just mark your last FPS or EPS as "final".

Exceptions to on or before

Here are the exceptions to the on or before rule, along with the deadline for filing the report in these situations:

• If the Deduction Working Sheet (DWS) isn't required because no NICS are due: File by the end of the seven-day period after you pay the employee.
• If you pay employees variable amounts daily: by the end of the seven-day period after you pay the employee. For example, paying a crop picker daily by volume or paying catering staff at the end of the event.
• When you pay benefits or expenses subject to NIC but not subject to tax: as soon as practical but within 14 days of the end of the month. For example, reimbursing an employee for their phone.
• Notional payments where you do not give the employee cash but taxes and NIC must still be accounted for: a14 days after the end of the tax month when the payment was made. For example, company cars or childcare vouchers.

Monthly EPS deadlines

If you didn't pay any employees during the month, the report is due within 14 days of the end of the month (on the 19th of the month), but if more convenient, you can file the EPS during the month of no payment.

The report is also due on the 19th if you're correcting statutory overpayments, but if you miss this deadline, the credit for the overpayment just moves to the following month. That means you'll overpay one month but get a credit the following month.

Correcting an earlier tax year

To fix figures from a previous tax year, send an additional FPS with the correct year-to-date amounts, since the Earlier Year Update no longer applies. Within the current tax year, you also correct earlier periods by filing an updated FPS.

Late RTI submission penalties

The late RTI submission penalty is based on how many employees you have. As of 2026, if you don't file real-time PAYE reports on or before the date you pay employees, you'll face the following penalties:

• £100: 1 to 9 employees
• £200: 10 to 49 employees
• £300: 50 to 249 employees
• £400: 250 or more employees

HMRC may waive the penalty if you prove that you had a reasonable excuse for missing the deadline and correct the issue promptly. There are no penalties for missing the deadlines for making monthly or annual adjustments – but if you miss the deadline, you may not be able to claim your credits.

The HMRC has more details about what to expect if you report payroll information late.

How to submit RTI online

Now you know what you need to do and which reports to file. Here's how to submit RTI to HMRC:

1. Register as an employer. Register online and set up your PAYE account up to two months before you start employing staff or using subcontractors for construction work.
2. Get your PAYE reference number. HMRC will send your reference number in a letter.
3. Choose HMRC-approved payroll software. If you have fewer than 10 employees, you can use the Basic PAYE Tool (BPT) for free, or look for commercial HMRC-approved software.
4. Run your first payroll. Run real-time information payroll and send an FPS to HMRC. If you don't have your PAYE reference number yet, save the payroll details and file a late FPS when you get your number.
5. File EPS as needed. File an EPS report if you don't pay employees during the month, if you quit being an employer, or as needed to correct overpayments.
6. Make final reports. Mark your last FPS or EPS as "final" to make your end of the year report.

The government has more resources on payroll software with RTI PAYE reporting. If you're comparing options, this guide to payroll software covers what to look for.

Get started with Xero Payroll for RTI

The right software makes PAYE RTI easy – Xero payroll RTI helps you stay compliant, while also automating payroll tasks to save time and reduce errors. Calculate employee wages, taxes, and NIC automatically. Then, file FPS reports with a few taps or generate EPS and final reports as needed.

Xero's cloud-based accounting and payroll software lets you stay on top of all the numbers, and gives you insights to help you improve financial management. Get one month free.

FAQs on PAYE RTI reporting

Becoming an employer is serious – in addition to paying your employees and staying compliant with labour laws, you also have to make your employees' tax payments. There's a lot to learn, and here are some FAQs to help you along.

Is RTI different from PAYE?

Yes, PAYE is the pay as you earn system, which allows HMRC to collect taxes and National Insurance Contributions from employees' wages as they get paid. RTI stands for real time information – it's the process employers use to report PAYE information to HMRC. The PAYE system dates back to 1944, while RTI was piloted in 2012 and became mandatory for most employers in April 2013.

Do I submit RTI if I pay no staff this month?

Yes, you must make an RTI report even if you don't pay any staff this month. You don't have to file an FPS, but you must file an EPS by the 19th of the month.

How do I run an annual payroll for a director?

Run payroll for the director once a year using the annual settings in your payroll software and file an FPS report with payment details. When you register as an employer, select the annual scheme if you're only paying the director or if the company pays the director and all employees annually. If you have other employees, register for a standard PAYE account. Then, pay other employees on a regular schedule but run director payroll near the end of the year.

Do I need to do RTI PAYE reporting if I'm self-employed?

No self-employed people do not use RTI PAYE reporting. Instead, they pay tax to HMRC directly. To do so, register for self-assessment and file Making Tax Digital (MTD) reports quarterly if your earnings pass a certain threshold.

How long should I keep RTI records?

You must keep real-time information payroll records for at least three years after the end of the tax year. For example, if you pay an employee in December 2025, the tax year ends on 5 April 2026, meaning you must keep those records until at least 5 April 2029.