Call us 0800 0523 555

Contact Us

*COVID-19 update: Many of our shops and offices are now open for face to face meetings with strict social distancing measures in place. We also offer telephone and video consultations for all new clients in order to discuss your needs. Find the latest COVID-19 information available for your business.

Paying your staff early at Christmas

I want to pay my staff before the Christmas break, am I allowed to do this?

Yes you can pay your employees earlier than usual over the festive period but, it will be necessary to report the normal payment date on the Full Payment Submission (FPS).

HMRC have issued details of these special arrangements for reporting Christmas payroll which was introduced last year to help universal credit claimants where they are paid earlier than usual to ensure their awards are not reduced or stopped.

For example:

If you pay your employees early on 20th December 2019 and their normal pay date is 31st December 2019, the payment would be reported as the 31st December 2019 and the Full Payment Submission (FPS) would be sent on or before the 31st December 2019. 

Please see further guidance from HMRC here. Outside of December, normal 'on-or-before' rules apply.

Call us today to make an appointment with your local office

Consultations available by telephone or video

0800 0523 555

Contact Us