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UK Payroll HMRC FPS Payment Date Easement Question for Oracle UK Legislative Analyst
Hi
In recent meetings our Payroll team have been made aware that HMRC are again operating an 'easement' in relation to employers who pay employees earlier than their normal pay dates in December.
HMRC had apparently made the point that for any employee eligible for Universal Credit, the payment date shown on the submitted FPS file, would significantly affect the employee eligibility for Unversal Credit.
So that when we as employers currently move the payment date to earlier in the month just for December, this has a detrimental effect on those employees
For example, the normal payment date for some payrolls is the 28th of the month. For December our normal practice would be to move this to the 20th of the month.