HMRC is reminding employers who are planning to pay their workers early over the Christmas period. If you pay any of your employees before their normal payday, you must report the payment on your full payment submission (FPS) as if it were made on the employee’s normal (contractual) date.
Paying employees early doesn’t change the date on which the deductions from pay must be sent to HMRC. Payment of PAYE tax and NI contributions for salaries paid between 6 December 2024 and 5 January 2025 is 17 January 2025 (normally the remittance date is 19th of the month, but this falls on a Sunday this time ), or 22 January if paid electronically.
