Normal pay day falls on a non-banking day
Article ID
11793
Article Name
Normal pay day falls on a non-banking day
Created Date
21st November 2019
Product
IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ
Problem
My normal pay day falls on a non-banking day (eg weekend or bank holiday), how do I cope with this and comply with RTI legislation?
Resolution
Where the regular payroll date falls on a weekend or bank holiday, HMRC allows you to make actual payment on the previous workday but still process payroll using the regular date (if you change your pay date, it could change the tax week or month which would upset your tax calculations).
Therefore there is no requirement to change the dates in your payroll software, simply process as normal.
Where possible, send the FPS submission BEFORE the recorded (normal) pay date. If this is not possible send the FPS on the next banking day, still using the regular payment date in the ‘payment date’ field. You should select ‘Reasonable excuse’ code G when prompted you are sending a late submission.
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