You submit a Full Payment Submission (FPS) each time you make a payment to an employee. The FPS includes the amount you pay employees, Income Tax, National Insurance contributions (NICs) and other deductions, such as student loans and the details of new employees and employees who have left.You need to include the details of all employees you pay, including those who earn below the NICs Lower Earnings Limit. |
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| Road Map - To E-file the FPS to HMRC E-Filing RTI -> E-file RTI FPS, EPS, NVR, YTD FPS -> FPS (Full Payment Submission) link -> Continue button -> Confirm button -> Live E-filing button ( 'E-Filing RTI' is the button positioned in the tasking zone menu at the top. It is the third button from the left) |
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