HMRCoffice number

The first part of your employer PAYE reference (3 digits) - this is on the letter HMRC sent you when you registered as an employer. You can also find it on P6 or P9 coding notices

Employer PAYE reference

The second part of your employer PAYE reference (the letters and numbers after the slash)

Accounts Office reference

Format ‘123PA00012345’ - you’ll get this from HMRC after you’ve registered as an employer. It’s also on letter P30B if you pay electronically, or payment booklet P30BC if you don’t

Related tax year

The Income Tax year that this report relates to

Employer’s Contracted Out Number (ECON)

Get this from your contracting-out certificate or pension scheme administrator

SA UTR

Your Unique Taxpayer Reference (UTR) for Self Assessment (SA) if you’re a sole trader, or the partnership UTR if you’re a partnership

COTAXreference

Your Corporation Tax reference, if you’re a limited company. If you have more than one, enter the reference for the company responsible for employment contracts

National Insurance number

The employee’s National Insurance number. Leave blank if you don’t know it, but make sure you enter their address

Title

Surname or family name

Forename or given name

Second forename or given name

Initials

Only needed if you don’t know their full forename(s)

Date of birth

Gender

Address

Enter their address if they’re a new employee, you don’t know their National Insurance number or the employee’s address has changed

UK postcode

Foreign country

Only enter their country of residence if they live outside the UK, Channel Islands or Isle of Man. Also complete the ‘Address’ field

Payroll ID

You can assign payroll IDs to your employees. The ID must be unique. Use a different one if you re-employ someone (if you do this within the same tax year restart their year-to-date information from ‘£0.00’) or have an employee who has more than one job in the same PAYE scheme. If you reuse a previous payroll ID you’ll create a duplicate record and report payroll incorrectly

Payroll ID changed indicator

Only set the payroll ID changed indicator when reporting payroll ID changes and ensure both the ‘OLD’ and ‘NEW’ payroll ID is entered. You should not include the original start date. Don’t put ‘Yes’ if you used a different payroll ID when you re-employed someone who left in the same tax year

Old payroll ID for this employment

Only enter their old ID if it’s changed since your last FPS. You mustn’t complete this if you are re-employing someone. If you don’t supply it, and they have more than one job in your PAYE scheme, your PAYE bill may be calculated incorrectly

Irregular payment pattern indicator

Only put ‘Yes’ if the employee isn’t being paid regularly (for example, they’re a casual employee or on long-term sick leave) or if you’re not going to pay them for 3 months or more

Taxable pay

The total pay to the employee that is taxable (even if tax is not due) in this period, including any benefits in kind which you have taxed via the payroll

Tax deducted or refunded

Student Loan deductions recovered

Pay after statutory deductions

Their net pay after you’ve deducted tax, National Insurance contributions (NICs) and Student Loan repayments. Don’t include payments you’re including in ‘Non-tax or NIC payment’

Deductions from net pay

Any other deductions you’ve taken for example, child maintenance payments (don’t include tax, NICs and Student Loan repayments)

On strike

Only put ‘Yes’ if you reduced your employee’s pay because they were on strike

Non-tax orNICpayment

Any payment this period that isn’t subject to tax or NICs - this can also apply to payrolled benefits

Taxable pay to date

The total taxable pay to date in this employment only, including any benefits that have been taxed through the payroll, including this payment

Total tax to date

Total Student Loan repayment recovered to date

Employee pension contributions paid under ‘net pay arrangements’

Pension contributions paid under ‘net pay arrangements’ in this pay period

Employee pension contributions not paid under a ‘net pay arrangement’

Contributions taken from their pay after deducting tax and NICs in this period

Employee pension contributions paid under ‘net pay arrangements’ year to date

The amount of pension contributions your employee paid under the ‘net pay arrangements’, to date, in this employment, within the tax year

Employee pension contributions not paid under a ‘net pay arrangement’ year to date

The amount of pension contributions that are notpaid under the ‘net pay arrangements’, to date, in this employment, within the tax year

Statutory Maternity Pay (SMP) year to date

Statutory Paternity Pay (SPP) year to date

Statutory Adoption Pay (SAP) year to date

Additional Statutory Paternity Pay (ASPP)/Shared Paternity Pay (ShPP) year to date

ASPP: Partner surname or family name

Only put this when you report ASPPfor the first time for this employee

ASPP: Partner forename or given name

Only put this when you report ASPPfor the first time for this employee

ASPP: Partner second forename or given name

Only put this when you report ASPPfor the first time for this employee

ASPP: Partner National Insurance number

Only put this when you report ASPPfor the first time for this employee

Items subject to Class 1 National Insurance only

Benefits this period taxed via payroll

Also include this in ‘Taxable pay in this period’

Benefits taxed via payroll year to date

Employee tax code

Employee tax code: Week 1/Month 1 indicator

Only put ‘Yes’ if their tax code has ‘W1’ or ‘M1’ at the end

Employee hours normally worked

Put ‘A’ if less than 16 hours, ‘B’ if 16 to 23.99 hours, ‘C’ if 24 to 29.99 hours, or ‘D’ if 30 hours or more. Put ‘E’ if you don’t pay your employee regularly or you pay them a workplace pension or annuity

Pay frequency

Put ‘W1’ if weekly, ‘W2’ if fortnightly, ‘W4’ if every 4 weeks, ‘M1’ if monthly, ‘M3’ if quarterly, ‘M6’ if twice a year, ‘MA’ if annually, ‘IO’ if a one-off payment, or ‘IR’ if you pay your employee irregularly

Payment date

The date you paid them, not the date you run your payroll. Use the normal payday if it falls on a non-banking day

Tax week number

The week you paid them if you pay them weekly, fortnightly or every 4 weeks

Tax month number

The month you paid them if you pay them monthly, quarterly, twice a year or annually

Number of earnings periods covered by payment

Bacs hash code

Only put this if you’re paying them through Bacs using your own Service User Number (SUN)

Aggregated earnings indicator

Only put ‘Yes’ if you’ve added the earnings from more than one jobto work out their National Insurance

G

You have a reasonable excuse

As soon as possible

H

You correct an earlier payroll report

On your next regular FPS, or an additional FPS, report the correct payment details. Send by the 19th of the tax month after your original FPSfor HMRC to show the correction in that month’s PAYE bill

F

You have an employee who’s either paid less than £112 a week or has worked with you for less than a week

Within 7 days of paying your employee

D

You pay your employee an expense or benefit where you must pay NICs, but not Income Tax, through payroll.This depends on the benefit

Within 14 days of the end of the tax month

F

You pay your employee based on their work on the day (for example, harvest workers paid based on how much they pick)

Within 7 days of paying your employee

E

HMRC let you report monthly instead of the normal waybecause you were an existing employer on 5 April 2014 and had fewer than 10 employees on 6 April 2015

Until 5 April 2016, you can choose to report monthly on or before the last payday in the tax month

A

You’re an overseas employer paying an expat employee, or you pay them through a third party

By the 19th of the tax month after making the payment

B

You pay your employee in shares at less than market value

Usually by the 19th of the tax month of giving them the shares - contactHMRC for complex situations

C

You make any other non-cash payment (for example, vouchers or credit tokens) to your employee

By the 19th of the tax month after making the payment

National Insurance category letter

Your employee’s National Insurance category letter. You can use up to 4 for each payment

Gross earnings forNICs in this period

The total pay that’s subject to NICs this period - usually all payments £112 a week or over. Also include pay below this if you’re not required to report it for tax

Gross earnings forNICs year to date

The total pay subject to NICs this tax year

Earnings at the Lower Earnings Limit (LEL) year to date

The total pay at £112 a week (£486 a month) or over. Don’t include any smaller payments, even if you’re not required to report it for tax

Earnings above LELup to and including the Primary Threshold (PT) year to date

The total pay between £112 and £155 a week (or £486 and £672 a month)

Earnings above thePT, up to and including the Upper Accrual Point (UAP) year to date

The total pay between £156 and £770 a week (or £676 and £3,337 a month)

Earnings above theUAP, up to and including the Upper Earnings Limit (UEL) year to date

The total pay between £770 and £815 a week (or £3,337 and £3,532 a month)

Employee contributions payable this period

The primary contributions (employee’s NICs) deducted from your employee’s pay this period

Employee contributions payable year to date

The total primary contributions (employee’s NICs) deducted from your employee’s pay

Total of employer’s contributions payable in this pay period

The secondary contributions (employer’s NICs) you need to pay this period

Total of employer’s contributions payable year to date

The total secondary contributions (employer’s NICs)

Scheme Contracted Out Number (SCON)

Only put this if you run a contracted-out workplace pension scheme and your employee’s National Insurance category letter is D, E, I, K, L, N, O or V. You can find your SCON on your contracting-out certificate or from your pension provider

Director’s NICcalculation method

Put ‘AN’ if you’re using the standard annual method of work out the director’s NICs, or ‘AL’ if you’re using the alternative method

Week of director’s appointment

Put the tax week the director was appointed

Tax month

Put which tax month the EPS credit is for

Statutory Maternity Pay (SMP) reclaimed this tax year

Put how much statutory maternity payment you’ve claimed

Statutory Maternity PayNIC compensation recovered this tax year

Put how much NICs compensation you’ve recovered through Small Employers’ Relief

Statutory Paternity Pay (SPP) reclaimed this tax year

Put how much statutory paternity payment you’ve reclaimed

Statutory Paternity PayNIC compensation recovered this tax year

Put how much compensation you’ve recovered through Small Employers’ Relief

Statutory Adoption Pay (SAP) reclaimed this tax year

Put how much statutory adoption payment you’ve reclaimed

Statutory Adoption PayNIC compensation recovered this tax year

Put how much NICs compensation you’ve reclaimed through Small Employers’ Relief

Additional Statutory Paternity Pay (ASPP)/Shared Paternity Pay (ShPP) reclaimed this tax year

Put how much Additional Statutory Paternity Pay/Shared Paternity Pay you’ve reclaimed this tax year

Additional Statutory Paternity Pay/Shared Paternity Pay NICcompensation recovered this tax year

Put how much NICs compensation you’ve recovered through Small Employers’ Relief

CIS deductions suffered

If you’re a limited company that has had CISdeductions made from payments received for work in the construction industry, enter the total amount ofCIS deductions suffered year to date

Name of account holder

Account number

Branch sort code

Building society reference

If applicable

No payment for period

Put ‘Yes’ to tell HMRC you didn’t pay any employees

No payment dates from

Put the 6th of the first month where you didn’t pay any employees

No payment dates to

Put the 5th of the last month where you didn’t pay any employees

Period of inactivity from

Tell HMRC in advance if you won’t be paying any employees for a minimum period of one month, and a maximum of 12 months. Put the 6th of the first month where you won’t pay employees - you can only notify from the beginning of the next tax month

Period of inactivity to

Put the 5th of the last month where you won’t pay any employees

Employment Allowance indicator

Put ‘Yes’ to claim the allowance - you only need to do this once. If you stop qualifying, put ‘No’

Start date

Only fill this in the first time you pay a new employee

Starter declaration

Put the starter declaration that you’ve worked out. Don’t put anything for new pensioners, or employees seconded from abroad

Student Loan indicator

Put ‘Yes’ if your employee needs you to make Student Loan deductions

Address

UK postcode

Foreign country

Only put their country of residence if they live outside the UK, Channel Islands or Isle of Man

Passport number

Include this if you reviewed your employee’s passport to check they can work in the UK

Date of leaving

Payment after leaving indicator

Put ‘Yes’ if you pay an employee after you’ve sent an FPS with their leaving date (for example, you’re paying them after giving them a P45)

Occupational pension indicator

Put ‘Yes’ if you make occupational pension payments

Annual amount of occupational pension

Only put this the first time you pay someone from anHMRC-registered workplace pension scheme. Otherwise leave this field blank (don’t enter £0.00)

Employee receiving occupational pension because they’re a recently bereaved spouse/civil partner

Put ‘Yes’ if this applies

Trivial commutation payment type

If you’re paying a lump sum - put ‘A’ for a trivial commutation lump sum (TCLS), ‘B’ if it’s from a personal pension scheme, or ‘C’ if it’s from a workplace or public service pension scheme

Trivial commutation payment

The lump sum paid. Also fill in the ‘Taxable pay to date’ and ‘Taxable pay in this period’ fields, and put any non-taxable amount in the ‘Non-tax or NICpayment’ field

Payment to a non-individual

Put ‘Yes’ if you make payments to a personal representative, trustee or corporate organisation etc

Final submission for year

Put ‘Yes’ to tell HMRC this is your final payroll report of the tax year

Ceased indicator

Put ‘Yes’ if this is the last report because you’re closing your PAYE scheme. Also enter ‘Date scheme ceased’ and the ‘Date of leaving’ for all your employees. Don’t fill in ‘Final submission for year’

Date scheme ceased

Forms P11D and P11D(b) due

Put ‘Yes’ if you’ve given any employees expenses or benefits this year that you’ll need to report

Employees pay to third party

Only put ‘Yes’ if you’ve paid your employee’s salary or wages to anyone else this year (excluding any payments related to child maintenance or salary sacrifice)

Employees out of UK

Only put ‘Yes’ if anyone employed abroad also worked for you in the UK for more than 29 days this year

Free of tax payments

Only put ‘Yes’ if you paid any of your employees’ tax for them this year

Service company

Only put ‘Yes’ if you’re a service company that’s operated IR35 this year

Expenses and benefits

Only put ‘Yes’ if anyone else paid expenses or benefits to any of your employees while they were employed by you this year