FPS totals not corrected for Statutory payment recovery
Article ID
11236
Article Name
FPS totals not corrected for Statutory payment recovery
Created Date
6th April 2018
Product
IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ
Problem
The totals being submitted on my FPS have not been reduced by the recovery / compensation amounts showing on my PAYE remittance report.
Resolution
This is correct as per the HMRC specification.
The FPS reports the total deductions made from the employees.
If there is a reduction in what you are going to pay to HMRC due to recovery or compensation on statutory payments these need to be reported to the HMRC on an EPS (Employer Payment Summary).
This is also the case for CIS deductions suffered, employment allowance and apprenticeship levy. None of these values will affect the totals as part of the FPS submission and require an EPS to be sent to HMRC.
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