Some employers pay their employees earlier than usual over the Christmas period. This can be for a number of reasons. For example, during the Christmas period the business may close, meaning employees need to be paid earlier than normal. 

Where this occurs, there is a useful easement in the timing of reporting PAYE information in real time over the Christmas period.  

If an employer pays early over the Christmas period, they should still report their normal (or contractual) payday as the payment date on their Full Payment Submission (FPS) and ensure that the FPS is submitted on or before this date. 

For example, if an employer pays their employees two weeks early on Friday 15 December 2023, when the normal (or contractual) payment date would have been Friday 29 December 2023, then the employer should report the payment date on the FPS as 29 December and ensure the submission is sent to HMRC on or before 29 December 2023. 

Doing this will help to protect employees’ eligibility for Universal Credit, as reporting the payday as the accelerated payment date could affect current and future entitlements. 

This article reflects the position at the date of publication (14 November 2023). If you are reading this at a later date you are advised to check that that position has not changed in the time since.   

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