Are you paying your staff early this Christmas?
Many employers pay their staff early at Christmas. This may be through necessity because their normal payday may now be a non-working day (such as Christmas Day) or they may do it as a perk so December net pay is available before Christmas.
Nigel Stapleton our payroll manager advises that, irrespective of the reason for paying early it is imperative that the normal pay date is used as the processing date when running the payroll and therefore reported to HMRC via the FPS return.
Nigel also advises that this is true any time people are paid early during the year, typically because the normal pay date falls on a weekend or bank holiday.
Further details can be found on the HMRC website.